Patna HC Dismisses Petitions on validity of GST Orders/Notices Limitations

Barhonia Engicon Private Limited Vs State of Bihar (Patna High Court) Patna HC Dismisses Petitions Challenging Validity of GST Orders/Notices on Limitation Grounds In a recent judgment, the Patna High Court dismissed a batch of writ petitions challenging the validity of Goods and Services Tax (GST) orders and notices issued for the assessment years 2017-18, 2018-19, and 2019-20. The petitioners contested the extension of limitation periods granted under the GST Act due to the COVID-19 pandemic. They argued that the notifications which extended these deadlines were issued after the pandemic had...