2025 (5) TMI 923 - SCH - GST

Legality and validity of the N/N. 13/2022 dated 5-7-2022 N/Ns. 9 and 56 of 2023 dated 31-3-2023 28-12-2023 respectively - HELD THAT - The issue that falls for the consideration of this Court is whether the time limit prescribed for adjudication of show cause notice and passing order under Section 73 of the GST Act and SGST Act (Telangana GST Act) for financial year 2019-2020 could have been extended by issuing the Notifications in question under Section 168-A of the GST Act. Issue notice on the SLP as also on the prayer for interim relief.

Summary

The Supreme Court, through Hon'ble Justices J. B. Pardiwala and R. Mahadevan, addressed the challenge to Notification Nos. 9 and 56 of 2023, issued under Section 168-A of the Central Goods and Services Tax Act, 2017 ("GST Act"). The core legal issue is whether these Notifications validly extended the time limit for adjudication of show cause notices and passing of orders under Section 73 of the GST Act and the Telangana SGST Act for the financial year 2019-2020. The Court issued notice on the Special Leave Petition (SLP) and the interim relief prayer, tagging the matter with SLP (C) No. 4240/2025. The Court's inquiry centers on the scope of power under Section 168-A to extend statutory adjudication timelines.