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December 5, 2023

Gujarat High Court will review the legality of the notice extending the time frame for the proceedings

by Admin in GST

Gujarat High Court will review the legality of the notice extending the time frame for the proceedings

SRSS Agro Pvt. Ltd. Vs Union of India (Gujarat High Court)

Facts:

  1. The petitioner is represented by Mr. Avinash Poddar.
  2. The petitioner challenges the validity of a notification dated 31.03.2023, which extends the time limit specified under Section 73 of the Act.
  3. The extension is made under the powers conferred by Section 168A of the Act.
  4. The petitioner contends that this extension is unjustified as it should only be granted for special circumstances.
  5. There was a previous extension granted through a notification dated 05.07.2022.

Observation:

  1. The petitioner argues that once an extension has been granted, no subsequent extensions can be made.
  2. The notifications in question are issued by the Union of India, and as a result, the State (respondent No. 5) has issued a show-cause notice dated 29.09.2023.
  3. The show-cause notice likely pertains to the circumstances surrounding the need for the extension and potentially other related matters.
  4. The court acknowledges the petitioner’s position and deems it necessary to issue notice to the respondents, returnable on 11.2023.
  5. In the event the petitioner requests additional time to reply to the show-cause notice, the court has directed that such a request shall be granted.
  6. The court allows direct service to respondent No. 5.

Conclusion:

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