HC invalidated Notification No. 56/2023-Central Tax, which ...

Tax Notification 56/2023 Struck Down: Limitation Period Extension Invalidated, Demand Order Nullified Under Section 168A CGST Act

June 5, 2025

Case Laws GST HC

HC invalidated Notification No. 56/2023-Central Tax, which extended limitation periods under Section 168A of CGST Act for financial years 2018-19 and 2019-20. The court found the notification legally unsustainable, effectively setting aside the time limitation extension and consequently nullifying the subsequent demand order of Rs. 1,20,01,973 raised against the petitioner. The ruling emphasizes judicial scrutiny of administrative tax notifications and their compliance with statutory provisions, ultimately protecting the registered assessee's procedural rights by quashing the impugned notification.

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HC invalidated Notification No. 56/2023-Central Tax, which ...

Tax Notification 56/2023 Struck Down: Limitation Period Extension Invalidated, Demand Order Nullified Under Section 168A CGST Act

June 5, 2025

Case Laws GST HC

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