EVIE REAL ESTATE PRIVATE LTD. v. STATE OF MAHARASHTRA – BOMBAY HIGH COURT
High Court, Bombay
B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice
EVIE REAL ESTATE PRIVATE LTD.
v.
STATE OF MAHARASHTRA
WRIT PETITION No. 5146 of 2024 dated 26.02.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 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
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.
Represented by:
Counsel for the Petitioner: Prakash Shah, Senior Adv. a/w Mihir Mehta, Mohit Raval & Shamik Gupte, Advocate
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