Held: The Section 168A was inserted in the CGST Act, 2017 vide Section 7 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The said provision deals with the power of the Government to extend time limits in special circumstances and provides that notwithstanding anything contained in the CGST Act, 2017, the Government may, on the r.....

Held: On 23rd April, 2025, this Court, having noted that the validity of the impugned notifications no. 9/2023 is under consideration before the Supreme Court, had disposed of several matters in the said batch of petitions after addressing other factual issues raised in the respective petitions. Additionally, while disposing of the said petitions, this Court clearly observed that the va.....

Held: A plain reading of this provision makes it clear that it gives power to the Government to the extend time limit in ‘special circumstances’. The provision begins with a non-obstante clause and provides that on the recommendation of the Council, the time limit ‘specified in’ or ‘prescribed’ or ‘notified’ under this Act can be extended. It is not.....

Held: It is apparent that for the Government to exercise the powers under Section 168A to extend the time limit specified or prescribed or notified, it can be made on the recommendation of the GST Council by way of a notification in respect to acts which could not be completed or complied with due to force majeure. The challenge to the Notification No.56/2023-CT is on account of absence of recomm.....