Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
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06/09/20264 min read
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Kerala HC upholds validity of GST notifications Extending Time Limit for Passing Order for FY 2017-18
GST
The Kerala High Court upheld the validity of GST notifications extending timelines for passing orders under Section 73 of the CGST Act for FY 2017-18. \r
Despite petitioner arguments that extensions should only be under Section 168A for force majeure events, the Court noted the GST Council's acknowledgment of the COVID-19 impact and agreed with its recommendation. The discretion to extend time, considering the pandemic, lies with the Executive, based on GST Council recommendations. \r
The Court affirmed the Government's power to extend limitations under Section 168A for force majeure situations. Justice Dinesh Kumar Singh's single bench ruled the notifications extending time limits for FY 2017-18 orders under Section 73 were not ultra vires CGST Act's provisions.
