??Desk of CA. Praveen Sharma 679 Series (CAPS)??BOMBAY HIGH COURT IN THE CASE OF Roma Builders Pvt. Ltd
CA. Praveen Sharma (Corporate Trainer)
Co-Founder @ The GST Mitra | Financial Modeling, Financial Analysis
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?The Bombay High Court has granted interim relief in a writ petition challenging GST Notifications 9/2023 & 56/2023 (Central & State Tax) issued under Section 168A of the CGST Act.
?The petitioner argues that the later notifications (Dec 2023 & Jan 2024) were not issued on the GST Council’s recommendation, making them ultra vires.
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? Challenge to GST Demand Order (DRC-07) dated 30.08.2024, claiming it was issued beyond the legally extended period.
? Petitioner relies on Gauhati HC ruling, while Telangana HC upheld extensions citing SC order.
?State defends the extensions, citing COVID-19 as a force majeure under Section 168A.
? SC is already hearing a similar matter, making this a crucial legal question.
?Court grants interim relief, restraining authorities from acting on the impugned GST order.
?Final ruling awaited, with significant implications for GST time-limit extensions.
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CA. Praveen Sharma