{"id":71244,"date":"2025-04-02T08:35:27","date_gmt":"2025-04-02T03:05:27","guid":{"rendered":""},"modified":"2025-04-02T08:35:27","modified_gmt":"2025-04-02T03:05:27","slug":"gst-time-extension-during-covid-19-court-defers-ruling-on-section-168a-constitutionality-pending-supreme-court-decision","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71244","title":{"rendered":"GST Time Extension During COVID-19: Court Defers Ruling on Section 168A Constitutionality Pending Supreme Court Decision"},"content":{"rendered":"<p>GST Time Extension During COVID-19: Court Defers Ruling on Section 168A Constitutionality Pending Supreme Court Decision<br \/>Case-Laws<br \/>GST<br \/>HC refrained from ruling on the constitutionality of Section 168A of the CGST Act and related notifications extending compliance timelines under Section 73(10) during COVID-19. The court noted that the Supreme Court had issued notice in SLP-4240-2025 (HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax) on similar issues. The HC directed that all <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87049\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Time Extension During COVID-19: Court Defers Ruling on Section 168A Constitutionality Pending Supreme Court DecisionCase-LawsGSTHC refrained from ruling on the constitutionality of Section 168A of the CGST Act and related notifications extending compl<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71244","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71244","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71244"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71244\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}