Validity of CBIC notification u/s 168A of GST Act under Challenge: Delhi HC directs Authority to Pass order subject to Supreme Court’s Decision

The Delhi High Court has adopted a cautious approach regarding challenges to CBIC's Section 168A GST notification by making its orders subject to Supreme Court's decision. The notification had extended various compliance deadlines during the COVID-19 pandemic. This judicial restraint ensures nationwide uniformity in interpreting pandemic-related relaxations while respecting the Supreme Court's authority as the final interpreter of tax laws. The approach balances taxpayer interests with legal certainty during pending constitutional determinations.