Aadi Shakti Ent Udyog Vs Goods And Service Tax Council And 4 Others (Allahabad High Court)
In the case of Aadi Shakti Ent Udyog vs. Goods And Service Tax Council & Others, the Allahabad High Court addressed a writ petition challenging the validity of GST notifications extending the time limit under Section 73 of the CGST Act. The petitioner sought to quash the order dated April 26, 2024, issued under Section 73, claiming it was arbitrary and not in accordance with legal procedures. Additionally, the petitioner challenged the GST notifications extending the time limit as being ultra vires Section 168A of the GST Act and in violation of Article 14 of the Constitution. The court found that the April 26 order had been passed ex parte without a hearing and decided to quash it, directing that a new order be issued with an opportunity for the petitioner to be heard within eight weeks. The court did not address the constitutional validity of the extended time limits or the notifications themselves, focusing instead on procedural fairness. The case was disposed of with the directive for a reasoned order to be issued afresh.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
