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Informative

Validity of CBIC Notifications u/s 168A GST Act: Supreme Court to Take Up Matter

Update / Judgement Date

04 May 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Supreme Court has agreed to examine the validity of CBIC notifications issued under Section 168A of the GST Act regarding COVID-19 related deadline extensions. This constitutional challenge questions the CBIC's authority to issue such blanket extensions during the pandemic. The apex court's decision will establish important precedents about emergency powers under GST law and their retrospective application.