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2024 (2) TMI 761 - GAUHATI HIGH COURTExtension of period for issuance of show cause notice u/s 73 of GST Act, 2017 - Validity of N/N. 09/2023 – Central Tax dated 31.03.2023 - validity of Demand–cum–Show Cause Notice - HELD THAT:- Issue notice, returnable on 15.03.2024. In the Explanation to Section 168A of the CGST Act, 2017, the expression “force majeure” means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of the Act. It is noticed that the time limit under sub-section [10] of Section 73 of the SGCT Act was extended once prior to the Notification dated 31.03.2023. Various High Courts have provided interim reliefs to the noticees by inter alia observing that the proceedings in pursuance of the impugned Show Cause Notice may proceed but no final order shall be passed. The said interim orders are stated to be in operation till date. The petitioner shall file its reply to the impugned Show Cause Notice on or before 15.03.2024. It is further observed that till the returnable date, the proceedings initiated pursuant to the impugned Show Cause notice may proceed, but no final order in respect of the impugned Show Cause Notice shall be passed.
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