Whether a Notification extending the timeline to issue a show cause notice without GST Council's recommendation is constitutionally valid?
Issue Favourable to Tax Payer ?:- yes
Held: The Section 168A was inserted in the CGST Act, 2017 vide Section 7 .....
Issue Favourable to Tax Payer ?:- yes
Held: On 23rd April, 2025, this Court, having noted that the validity of the impugned notifica.....
Issue Favourable to Tax Payer ?:- not applicable
Held: A plain reading of this provision makes it clear that it gives power to the Government to the.....
Issue Favourable to Tax Payer ?:- yes
Held: It is apparent that for the Government to exercise the powers under Section 168A to extend th.....
