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GST - Highlights / Catch Notes

Home Highlights May 2025 Year 2025 This

HC found multiple GST notifications challenging deadline ...


GST Notifications on COVID-19 Deadline Extensions Challenged, Provisional Relief Pathways Recommended for Six Case Categories

May 1, 2025

Case Laws     GST     HC

HC found multiple GST notifications challenging deadline extensions during COVID-19 potentially procedurally defective. While the core validity issue is pending before SC, the court provisionally recommended case-specific relief approaches. The HC suggested allowing petitioners opportunities to present arguments, pursue appellate remedies, and challenge ex-parte orders across six identified case categories. Parties were directed to provide further instructions, with potential interim relief mechanisms to be finalized, recognizing potential procedural irregularities in the original notifications without definitively ruling on their ultimate legal standing.

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