Rajasthan HC issues Notice on Challenge to Section 7 TOLA Validity

Newage Laminators Private Limited Vs Union of India & Others. (Rajasthan High Court) The Hon’ble Rajasthan High Court at Jaipur issued notice in case Newage Laminators Private Limited versus Union of India & Others, DB Civil Writ Petition No. 5352/ 2024. The petition therein assailed the vires of section 7 of  Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA) whereby the legislature has inserted section 168A in the GST Act to empower the government to extend period in case of force majeure. The petition in DB Civil Writ Petition No. 5352/2024 ...