Meta AI: The Madras High Court has ruled that GST notifications extending limitation under Section 168A of the CGST Act are vitiated and illegal, setting aside an assessment order. The court held that notifications issued without proper GST Council recommendations are invalid, emphasizing that the power to extend time limits must be exercised strictly and only in cases of force majeure.

[14/01, 09:11] Sekarreporter: [14/01, 09:11] Sekarreporter: https://www.taxscan.in/top-stories/gst-notifications-extending-limitation-us-168a-stand-vitiated-and-illegal-madras-hc-sets-aside-assessment-order-1441826
[14/01, 09:11] Meta AI: The Madras High Court has ruled that GST notifications extending limitation under Section 168A of the CGST Act are vitiated and illegal, setting aside an assessment order. The court held that notifications issued without proper GST Council recommendations are invalid, emphasizing that the power to extend time limits must be exercised strictly and only in cases of force majeure. ¹ ² ³

The case involved a registered GST dealer, Abdul Kader M, who challenged an assessment order for 2019-2020, relying on Notification Nos. 09/2023 and 56/2023. The court noted that these notifications reduced the time limit against Supreme Court orders and were based on a wrong understanding of law.

Key points:
– *Invalid Notifications*: Notifications 09/2023 and 56/2023 are ultra vires and unsustainable
– *Procedural Violations*: Notifications were issued without GST Council recommendations
– *Force Majeure*: Power under Section 168A must be exercised strictly in cases of force majeure
– *Impact*: Assessment orders relying on these notifications are void, and fresh assessments are needed

Would you like to know more about the implications of this ruling or Section 168A of the CGST Act?
[14/01, 09:11] Meta AI: The Madras High Court has ruled that GST notifications extending limitation under Section 168A of the CGST Act are vitiated and illegal, setting aside an assessment order. The court held that notifications issued without proper GST Council recommendations are invalid, emphasizing that the power to extend time limits must be exercised strictly and only in cases of force majeure.

Key points:
– *Invalid Notifications*: Notifications 09/2023 and 56/2023 are ultra vires and unsustainable
– *Procedural Violations*: Notifications were issued without GST Council recommendations
– *Force Majeure*: Power under Section 168A must be exercised strictly in cases of force majeure
– *Impact*: Assessment orders relying on these notifications are void, and fresh assessments are needed ¹ ² ³

Would you like to know more about the implications of this ruling or Section 168A of the CGST Act?