S.168A GST Act | 'Recommendation' Of GST Council To Extend Limitation Period Can't Be Substituted By Subsequent 'Ratification': Telangana HC
2 months, 1 week ago

S.168A GST Act | 'Recommendation' Of GST Council To Extend Limitation Period Can't Be Substituted By Subsequent 'Ratification': Telangana HC

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The Telangana High Court has upheld the validity of a 2023 notification, issued by the GST Department post COVID-19 pandemic, for extending the limitation period prescribed for issuing notices under Section 73 of the Central Goods and Services Tax Act, 2017. Thus, hair-splitting in many aspects must be eschewed…While dealing with such an extraordinary crisis, Government's action must be viewed in a broad perspective.” The notifications were issued under Section 168A of the GST Act which provides that extension notification can be issued on the recommendation of the GST Council. It was contended that in view of statutory mandate ingrained in Section 168A of the GST Act, subsequent 'ratification' cannot satisfy the requirement of statute i.e., 'on the recommendation of the GST Council'. Barkataki Print and Media Services, Dhrubajyoti Barkotoku v. Union of India where it was held that recommendation of GST Council is sine qua non for exercising power under Section 168A of the Act.

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