Bombay HC Questions Validity of GST Section 168A Notifications Issued Without Council Recommendation

Evie Real Estate Private Limited Vs State of Maharashtra (Bombay High Court) The Bombay High Court considered a writ petition challenging the validity of certain notifications issued under Section 168A of the Central Goods and Services Tax Act, 2017. The petitioner sought to quash Notification No. 9/2023 and Notification No. 56/2023 issued by both the Union of India and the State of Maharashtra, which extended statutory time limits. The petitioner also challenged a consequential adjudication order dated 29 August 2024 issued under Section 73(9) of the CGST Act in Form GST DRC-07. The primary c...