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- Whether a Notification extending the timeline to issue a show cause notice without GST Council's recommendation is constitutionally valid?
Whether a Notification extending the timeline to issue a show cause notice without GST Council's recommendation is constitutionally valid?
TRT-2026-1346
Issue Favourable to Tax Payer ?:- yes
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.....
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