Court Upholds GST Limitation Extensions Due to COVID-19; Validates Broad Interpretation of “Actions” for Past Cases.
Case-Laws
GST
The HC upheld the validity of notifications extending the limitation period u/s 73(10) of the GST Act through Section 168A, which allows the government to extend time limits due to force majeure like COVID-19. The words “in respect of actions” were interpreted broadly to cover previous incomplete actions during the pandemic. The HC held that the Council's re
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