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 …
The Delhi High Court has issued notice on a writ petition, challenging two notifications issued by the Union Ministry of Finance, stipulating that mixture of narcotic drug and seized material should be considered as a preparation 'in totality', as opposed to actual quantity of drug. The plea filed by one Rajeev TM, an accused under the Narcotic Drugs and Psychotropic …
