Case Law Details
D G Patel Construction Pvt Ltd. & 761 Others Vs Union of India (Gujarat High Court)
In a recent ruling, the Gujarat High Court has echoed the Supreme Court’s decision in the case of Union of India and Others vs. Ashish Agarwal, wherein it addressed a group of petitions challenging the constitutional validity of Notification No. 20/2021 dated 31.03.2021 as well as Notification No. 38/2021 dated 27.04.2021 and consequential notices under Section 148 of the Income Tax Act.
Background and Constitutional Challenge
The petitions, led by Special Civil Application No. 12621 of 2021, contested the validity and application of Notification No. 20/2021 dated 31.03.2021 and Notification No. 38/2021 dated 27.04.2021. The primary contention was focused on the constitutional validity and vires of these notifications, asserting that they exceeded the powers delegated by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOL Act). The notifications were challenged on four main grounds:
1. The notifications were deemed ultra vires Section 3(1) of the TOL Act, which only allows the extension of time limits and does not extend the applicability of laws.
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