Can the Time Limit for Adjudicating a Show Cause Notice Be Extended via Notification Under Section 168A? Supreme Court to Examine
Case Name : M/S HCC-SEW-MEIL-AAG JV v. ASSISTANT COMMISSIONER OF STATE TAX & ORS., Petition for Special Leave to Appeal (C) No.4240/2025 The Supreme Court is deliberating on whether the time limit for adjudicating show cause notices and passing orders under Section 73 of the GST Act can be extended through notifications issued under Section 168-A. This provision allows the government to extend time limits due to force majeure, but its application has been contested in recent cases. Major Arguments: Legal Challenge: A batch of petitions was filed challenging the validity of notifications (Nos. 13/2022, 9 and 56/2023, and 28.12.2023) that extended the time limits for adjudicating show cause notices. Petitioners argued that no force majeure conditions existed to justify these extensions. High Court Decisions: The Allahabad High Court ruled in Graziano Transmissions v. Goods and Services Tax that Supreme Court orders relaxing limitations are inapplicable to GST Act proceedi...