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TMI Blog2025 (5) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... 4596/2024, W.P. (C) 14642/2024, W.P. (C) 14648/2024, W.P. (C) 14654/2024, W.P. (C) 14873/2024, W.P. (C) 14881/2024, W.P. (C) 14933/2024, W.P. (C) 14937/2024, W.P. (C) 14982/2024, W.P. (C) 15011/2024, W.P. (C) 15021/2024, W.P. (C) 15156/2024, W.P. (C) 15240/2024, W.P. (C) 15253/2024, W.P. (C) 15389/2024, W.P. (C) 15714/2024, W.P. (C) 15726/2024, W.P. (C) 15814/2024, W.P. (C) 16072/2024, W.P. (C) 16109/2024, W.P. (C) 16121/2024, W.P. (C) 16228/2024, W.P. (C) 16393/2024, W.P. (C) 16441/2024, W.P. (C) 16494/2024, W.P. (C) 16514/2024, W.P. (C) 16516/2024, W.P. (C) 16543/2024, W.P. (C) 16620/2024, W.P. (C) 16622/2024, W.P. (C) 16645/2024, W.P. (C) 16698/2024, W.P. (C) 16710/2024, W.P. (C) 16717/2024, W.P. (C) 16733/2024, W.P. (C) 6763/2024, W.P. (C) 16853/2024, W.P. (C) 16870/2024, W.P. (C) 16894/2024, W.P. (C) 16945/2024, W.P. (C) 16973/2024, W.P. (C) 16979/2024, W.P. (C) 17012/2024, W.P. (C) 17034/2024, W.P. (C) 17123/2024, W.P. (C) 17132/2024, W.P. (C) 17144/2024, W.P. (C) 17218/2024, W.P. (C) 17255/2024, W.P. (C) 17347/2024, W.P. (C) 17557/2024, W.P. (C) 17639/2024, W.P. (C) 17674/2024, W.P. (C) 17728/2024, W.P. (C) 17729/2024, W.P. (C) 17753/2024, W.P. (C) 17754/2024, W.P. (C) 17818 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tripathi, Advocates. Mr. Himanshu S. Sinha, Mr. Samyak Jain, Ms. Advetita & Mr. Ishabh Verma, Advocates. Mr. Ravi Kant Chandhok, Mr. Vasdev Lalwani and Mr. Tushar Sahni, Advocates. Mr. Rajesh Mahna, Mr. Ramanand Roy, Ms. Silky Wadhwa & Ms. Ridhi Mahna, Advocates. Mr. M A Ansari & Ms. Tabbassum Firdause, Advocates. Mr. A K Babar & Mr. B K Tirpathi, Advocates. Mr. Kishore Kunal, Ms. Ankita Prakash, Ms. Runjhun Pare, Mr. Jayesh Sitlani, Mr. Anuj Kumar & Mr. Govind Gupta, Advocates. Mr. Kamal Sawhney, Mr. Deepak Thackur, Mr. Rishabh Mishra, Mr. Nishank Vashishta and Ms. Aakansha Wadhwani, Advocates. Mr. Bharat Raichandani, Mr. Deepak Khokhar, Ms. Annweshaa Laskar, Ms. Prachi Sharma and Mr. Chaitanya G. Tripathi, Advocates. Mr. Ruchir Bhatia, Mr. Anant Mann, Mr. Abhishek Anand, Advocates. Mr. Subhash Tanwar, CGSC, Mr. Naveen and Mr. Bhavi Garg, Advocates. Mr. Puneet Rai, Mr. Sanjay Sharma & Ms. Srishti Sharma, Advocates. Mr. Siddarth Malhotra, Advocate. Mr. Ajay Bahl, Mr. Jagjit Singh & Mr. Vikash Shamra, Advocates For the Respondents: Mr. Ramjee Pandey, Advocate. Mr. Arnav Kumar and Mr. Priyam Gandhi, Advocates. Mr. Akshay Amritanshu, SSC with Ms. Drishti Saraf and Ms. Pragya Upadh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adhukar and Mr. Abhigyan, Advocates for UOI. Mr. R. Ramachandran and Mr. Prateek Dhir, Advocates for R-2 &3. Ms. Vaishali Gupta, Advocate for GNCTD. Mr. Sushil Kumar Pandey and Mr. Vaibhav Soni, Advocates for R-1 Mr. Shok Chandra and Mr. Sankalp Sharma, Advocates for R-4. Mr. Ravi Kant Srivastava and Mr. Robert Laishram, Advocates for UOI. Mr. Avtaar Singh Deol, Advocates for UOI. Mr. Abhinav Singh and Mr. Ajay Kumar Singh, Advocates for GNCTD. Mr. Kunwar Raj Singh, Advocate for Mr. K. G. Gopalakrishnan, Advocate. Mr. Avnish Singh and Mr. Anant Yadav, Advocates. Mr. Balendu Shekhar, CGSC, Mr. Krishna Chaitanya, Mr. Rajkumar Maurya & Ms. Tanisha Samanta, Advocates for R-1. Mr. Chetanya Puri, Advocate. Ms. Pratima N. Lakra, CGSC with Mr. Ankur Yadav, Mr. Chandan Prajapati & Mr. Shailendra Kumar Mishra, Advocates for R-1. Mr. Dhruv Rohatgi, Mrs. Chandrika Sachdev & Mr. Dhruv Kumar, Advocates for GNCTD. Mr. Sumit K. Batra, Advocate for GNCTD. Ms. Vertika Sharma & Mr. Kunal Goswami, Advocate for R-1. Mr. Vinay Yadav, SPC with Ms. Kamna Behrani and Mr. Ansh Kalra, Advocates for R-1. Mr. Shlok Chandra & Mr. Sankalp Sharma, Advocates. Ms. Abha Malhotra & Ms. Aayushi Thandassery, Advocate f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 56 of 2023 (State Tax) 11th July, 2024 (i) for the financial year 2018-19, up to the 30th day of April, 2024; (ii) for the financial year 2019-20, up to the 31st day of August, 2024. 3. These notifications had extended the deadlines for issuing SCNs and passing adjudication orders, owing to the delays caused and challenges faced by the Department, during the COVID-19 pandemic. 4. Submissions have been heard in part. The broad challenge to both sets of Notifications is on the ground that the proper procedure was not followed prior to the issuance of the same. In terms of Section 168A, prior recommendation of the GST Council is essential for extending deadlines. In respect of Notification no.9, the recommendation was made prior to the issuance of the same. However, insofar as Notification No. 56/2023 (Central Tax) the challenge is that the extension was granted contrary to the mandate under Section 168A of the Central Goods and Services Tax Act, 2017 and ratification was given subsequent to the issuance of the notification. The notification incorrectly states that it was on the recommendation of the GST Council. Insofar as the Notification No. 56 of 2023 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue that falls for the consideration of this Court is whether the time limit 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. 6. There are many other issues also arising for consideration in this matter. 7. Dr. Muralidhar pointed out that there is a cleavage of opinion amongst different High Courts of the country. 8. Issue notice on the SLP as also on the prayer for interim relief, returnable on 7-3-2025." 7. In the meantime, the challenges were also pending before the Bombay High Court [Aspect Integrated IT Private Ltd v. Union of India and Ors.(WP/3963/2024, High Court of Judicature at Bombay Nagpur Bench at Nagpur)] and the Punjab and Haryana High Court [M/s Garg Rice Mills And Ors v. State of Punjab & Ors and other connected matters (CWP-1138-2024 (O&M) and other connected matters decided on 12th March, 2025)]. In the Punjab and Haryana High Court vide order dated 12th March, 2025, all the writ petitions have been disposed of in terms of the interim orders passed the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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