??Desk of CA. Praveen Sharma 678 Series (CAPS)?? Bombay High Court IN THE CASE OF EvieReal Estate Private Ltd .ate Ltd.
CA. Praveen Sharma (Corporate Trainer)
Co-Founder @ The GST Mitra | Financial Modeling, Financial Analysis
?The Bombay High Court has issued an interim relief in a writ petition challenging the validity of GST Notifications 9/2023 & 56/2023 (Central & State Tax) issued under Section 168A of the CGST Act.
?The petitioner contends that the later notifications (December 2023 & January 2024) were issued without GST Council approval, making them ultra vires.
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?? Petitioner seeks quashing of GST DRC-07 order dated 29th August 2024, arguing it was issued under invalid extensions.
?? The State argues that Section 168A allows for extensions due to force majeure (e.g., COVID-19 pandemic).
?? Similar cases are pending before the Supreme Court, making this a matter of national legal scrutiny.
?? The Court issued Rule and granted interim relief, restraining authorities from acting on the impugned GST demand until further hearing.
?? The case will be closely watched as it could impact time-limit extensions under GST nationwide.
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CA. Praveen Sharma