GST Notification on Extension for S. 73 Orders: Allahabad HC refuses to Entertain Prayer for Ultra Vires Declaration

The Allahabad High Court has dismissed a petition challenging the constitutional validity of a GST notification that extended the time limit for issuing orders under Section 73 of the GST Act. The petitioners argued that the extension was ultra vires and violated their legal rights. However, the court refused to entertain the plea, emphasizing that the extension was within the legal framework and necessary for the proper administration of GST. The court's decision underscores the judiciary's reluctance to interfere with administrative decisions, especially those made to ensure tax compliance. This ruling has significant implications for businesses facing delayed tax assessments under the extended timeline.