Notifications extending limitation under Section 168A CGST Act must have valid GST Council recommendation to be valid

Notifications extending limitation under Section 168A CGST Act must have valid GST Council recommendation to be validCase-LawsGSTThe HC held that notifications issued under Section 168A CGST Act, purportedly extending limitation periods, must be strictly

Notifications extending limitation under Section 168A CGST Act must have valid GST Council recommendation to be valid
Case-Laws
GST
The HC held that notifications issued under Section 168A CGST Act, purportedly extending limitation periods, must be strictly construed as exceptions to Section 73. The impugned notifications lacked a valid recommendation from the GST Council based on relevant material, rendering them unsustainable. While the GST Council's recommendation is mandatory, it is

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