Madras High Court Sets Aside Extension Notifications Issued Under Section 168A of CGST Act

The Madras High Court has quashed the extension notification issued under section 168A of the CGST Act, 2017 which extended the time limit for adjudication. The bench of Justice Mohammed Shaffiq held that Notification No. 09/2023 has been declared bad in law, as its issuance was not occasioned by a force majeure event or any proximate cause thereof, as mandated under Section 168A. Notification No.…