GST Notification issued u/s 168A and Related G.O.(M) is Valid: Madras HC Dismisses Petition

GST Notification Issued U/S 168A and Related G.O.M. is Valid: Madras HC Dismisses Petition The Madras High Court has dismissed a petition challenging the validity of a GST notification issued under Section 168A of the GST Act and its related Government Order (G.O.M.). The court upheld the validity of these legal instruments, affirming the government's power to issue such notifications, often related to extending time limits or clarifying procedural aspects during exceptional circumstances. This decision provides certainty regarding the enforceability of these specific GST provisions.