GST Time Limit Extension Quashed: Gauhati HC Invalidates Notification

Mahabir Tiwari Vs Union of India and 4 Ors (Gauhati High Court) Gauhati High Court has set aside a crucial notification extending the time limit for issuing Goods and Services Tax (GST) orders for the financial year 2019-20, deeming it ultra vires the Central Goods and Service Tax Act, 2017 (CGST Act). This ruling, delivered in the case of Mahabir Tiwari Vs. Union of India and 4 Others, directly impacts numerous similar cases and has led to the quashing of demand-cum-show cause notices and original orders issued based on the invalidated extension. The petitioner, Mahabir Tiwari, a businessman,...