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 contention raised was that the impugned notifications, particularly Notification No. 56/2023 (Central and State), were issued without the recommendation of the GST Council, which is a mandatory requirement under Section 168A. While earlier notifications dated 31 March 2023 and 24 May 2023 were stated to have been issued on such recommendation, the later notifications were alleged to be non-compliant with the statutory requirement and therefore ultra vires. It was argued that if these subsequent notifications were set aside, the adjudication order would also fail as it was passed beyond the permissible limitation period.
The petitioner relied on judicial precedents, including a decision of the Gauhati High Court and a ruling of the Telangana High Court, though it was noted that the Telangana High Court had held that limitation was extended due to a Supreme Court order in the matter of Re Cognizance for Extension of Limitation. It was further submitted that the Telangana High Court judgment is under challenge before the Supreme Court, which is currently seized of the issue.
