VERITAS SOFTWARE TECHNOLOGIES INDIA PVT. LTD. v. THE STATE OF MAHARASHTRA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice
VERITAS SOFTWARE TECHNOLOGIES INDIA PVT. LTD.
v.
THE STATE OF MAHARASHTRA & ORS.
WRIT PETITION No. 2556 of 2025 dated 17.03.2025
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 : Disposed off
Notifications under Section 168A – Petitioner submits Notifications issued under Section 168A, extending time limits specified under Act are wholly illegal and ultra vires – Petitioner argues Notification No. 56/2023-Central Tax dated 28.12.2023 and 56/2023-State Tax dated 16.01.2024, were not issued on recommendation of GST Council violating provision of Section 168A – 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: Court issues Rule, directing respondents to refrain from taking any further steps or proceedings in pursuance of Order – Court grants liberty to parties to apply in event the matter before the Supreme Court is disposed of – Interim relief in terms of prayer clause (e) .
Represented by:
Counsel for the Petitioner: Prakash Shah, Sr. Advocate (through V.C.) with Kshitij Viswanath i/b. PDS Legal, .
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