Case Law Details
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 questions the constitutionality of section 7 TOLA, which inserts section 168A in the GST Act. This provision grants the government the authority to extend periods in cases of force majeure.
After hearing the arguments, the court has admitted the case and issued notices to the respondents. Mr. Devesh Yadav, representing Respondent No. 1, and Mr. Bharat Vyas, representing Respondents No. 2 to 4, have been granted six weeks to file their replies.
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