Gujarat HC to decide on Legality of GST SCN Time Extension

New India Acid Baroda Pvt. Ltd. Vs Union of India (Gujarat High Court) Introduction: In a recent case, New India Acid Baroda Pvt. Ltd. filed a petition against the Union of India before the Gujarat High Court. The petitioner’s counsel, Mr. Avinash Poddar, raised concerns regarding the extension of the time period for the issuance of show-cause-notices under Sub-section 10 of Section 168A of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as “the Act”). The impugned GST notification, No. 9 of 2023 dated 31.03.2023, has sparked controversy due to the absenc...