Brunda Infra Pvt. Limited and Others. Vs Additional Commissioner of Central Tax
Date: January 1, 2025
Subject Matter
Notifications extending the timeframe for issuing SCNs/Orders related to tax recovery held valid
Summary
The writ petitions challenge the legality of notifications that extended time limits for tax compliance under GST, issued under Section 168A of the GST Act. The petitioners contend that these extensions are invalid as they were issued without any exi…
In this batch of writ petitions, the petitioners have called in question the legality, validity and propriety of notification Nos.13/2022, dated 05.07.2022, 9 and 56/2023, dated 31.03.2023 and 28.12.2023, respectively. The pari materia/ corresponding notification Nos.118/2023, dated 25.08.2023 and 170/2023, dated 17.12.2023 issued by State of Telangana are also subject matter of challenge. These n…