Tax Notification 56/2023 Struck Down: Limitation Period Extension Invalidated, Demand Order Nullified Under Section 168A CGST Act

Tax Notification 56/2023 Struck Down: Limitation Period Extension Invalidated, Demand Order Nullified Under Section 168A CGST ActCase-LawsGSTHC invalidated Notification No. 56/2023-Central Tax, which extended limitation periods under Section 168A of CGST

Tax Notification 56/2023 Struck Down: Limitation Period Extension Invalidated, Demand Order Nullified Under Section 168A CGST Act
Case-Laws
GST
HC invalidated Notification No. 56/2023-Central Tax, which extended limitation periods under Section 168A of CGST Act for financial years 2018-19 and 2019-20. The court found the notification legally unsustainable, effectively setting aside the time limitation extension and consequently nullifying the subsequent demand order of Rs. 1,20,01,973 r

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