Held - Notification under Section 168A of CGST Act can be issued only to extend the time limit and not diminish limitation. It appears to me that the impugned notifications is made without taking into account the effect of the order of the Hon'ble Supreme Court dated 10.01.2022. The notifications appears to have been founded on a mistaken or erroneous assumption on limitation available unde.....

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 - The present petition is a part of a batch of petitions wherein inter alia, the impugned notifications have been challenged. W.P.(C) No. 16499/2023 titled DJST Traders Private Limited v. Union of India & Ors. is the lead matter in the said batch of petitions. On the last date of hearing i.e., 22rd April, 2025, the parties were heard at length qua the validity of the im.....

Held - The sole ground taken in the instant review application is that the Notification No. 56/2023-CT was subsequently ratified by the GST Council in its meeting held on 22.06.2024 and as such, there is an error apparent 3. This Court during the course of the hearing enquired with Mr. S.C. Keyal, the learned Standing Counsel of the CGST as to whether a ratification subsequently can take care of.....

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.....