ROMA BUILDERS PVT. LTD. v. STATE OF MAHARASHTRA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice
ROMA BUILDERS PVT. LTD.
v.
STATE OF MAHARASHTRA & ORS.
WRIT PETITION (L) No. 35955 of 2024 dated 26.02.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73 & 168
Notification/Circular : Notification No. 9/2023 – Central Tax dated 31.03.2023 & Notification No. 56/2023 – Central Tax dated 28.12.2023
Decision : In favour of assessee
Waiver of Pre- deposit – Notifications under Section 168A – The Petitioner submits Notifications issued under Section 168A extending time limits specified under Act are wholly illegal and ultra vires – The Petitioner argues Notification No. 56/2023-Central Tax dated 28.12.2023 and 56/2023-State Tax dated 16.01.2024 not issued on recommendation of GST Council violating provision of Section 168A of the CGST Act, 2017 – The Respondents submits Section 168A was brought into force by Taxation and other Laws (Relaxation and Amendment of Certain Provision) Act, 2020 specifically dealing with cases like wars and pandemics including Covid-19 Pandemic – Held that: Directed respondents to refrain from taking any further steps or proceedings in pursuance of Order -Interim relief in terms of prayer clause (e) and injunction preventing further actions or proceedings by respondents in accordance with order – Grants liberty to parties to apply in event the matter before the Supreme Court is disposed of.
Represented By:
Counsel for the Petitioner: Prakash Shah, Senior Adv. a/w Mihir Mehta, Mohit Raval & Shamik Gupte
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