Gujarat HC to examine validity of Notification extending period for proceedings

SRSS Agro Pvt. Ltd. Vs Union of India (Gujarat High Court) Gujarat High Court to examine validity of Notification extending period for proceedings initiated by Revenue Department Introduction: The Gujarat High Court recently adjudicated on the matter of SRSS Agro Pvt. Ltd. vs Union of India, questioning the validity of Notification No. 09/2023-Central Tax, which extended the time limit specified under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). M/s. SRSS Agro Pvt. Ltd. (“the Petitioner”) filed a writ petition contending that, Notification No. 09/2023- Central Tax...