Calcutta HC Admits Challenge to GST Adjudication Based on Invalid Time Extension Notifications

RSD Natural Resources Private Limited Vs Assistant Commissioner of Revenue & Ors. (Calcutta High Court) Whether limitation period for passing orders under GST Law can be extended by virtue of notifications issued under Section 168A of the CGST Act 2017?  The Ld Single Bench of Calcutta high court in this case was dealing with challenge to an adjudication order dated 05.03.2024, imposing tax demand of ₹2.35 crore with interest and penalty for FY 2018–19 when It was contended that the proceedings were time-barred, as they were initiated after 3 years from the due date as prescribed. The...