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2024 (4) TMI 215 - HC - GSTValidity of extension of time limit for issuance of SCN under GST Act - Validity of N/N. 09/2023-CT dated 31.03.2023 - Notification challenged on the ground that the conditions precedent provided in explanation to Section 168(A) was not present on the date when the notification was issued - HELD THAT:- As final order has already been passed and taking note of the fact that similar issues are being examined by various Courts of the Country, the Court is inclined to provide that till further orders of the Court, the recovery of the amount assessed against the petitioner shall not be enforced. List on 10. 05. 2024.
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