Case Law Details
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 dated March 31, 2023, wherein the time limit specified under Section 73 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) has been extended is unjustified as the extension of time limit can be made under special circumstances only. Also, once the period has been extended vide Notification No. 13/2022-Central Tax dated July 5, 2022, no subsequent extension can be made.
The Court directed that the Petitioner shall be granted time if the Petitioner asks time for filing reply to the Show Cause Notice.
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