GST Date Extension: Time limit for issuance of order u/s 73 Extended

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Latest Notification No. 56/2023 Dated 28 December 2023 is issued to extend the deadline to issue order u/s 73 for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified below, namely:–
(i) for the financial year 2018-19, up to the 30th day of April, 2024 (SCN – 31.01.2024)
(ii) for the financial year 2019-20, up to the 31st day of August, 2024 (SCN – 31.05.2024)

Above Date Extensions are challenged by Gujarat High Court:


Second Extension of GST Notice Time Limit in 2023 under Challenge for violation of Section 168A; Gujarat HC issues Notice

  • The Gujarat High Court presided over by Justice Bhargav D. Karia and Justice Niral R. Mehta, raised significant questions pertaining to the extension of the show-cause-notice duration under the CGST Act.
  • Legal representation for the petitioner is being provided, raising questions about the validity of Notification No. 9 of 2023, dated 31.03.2023, which extended the time period for issuing show-cause-notices under Sub-section 10 of Section of the CGST Act.
  • During the proceedings, it was argued that the impugned notification lacked specific grounds for the extension and was made under the powers granted to the Central Board of Indirect Taxes and Customs pursuant to Section 168A of the CGST Act.
  • The petitioner emphasized the absence of grounds in the notification, casting doubt on its validity. It was argued that, post-2022, the COVID-19 pandemic was no longer in existence, rendering Section 168A of the Act, which allows for extensions during a pandemic, inapplicable.
  • This legal challenge highlights potential implications for businesses dealing with the complexities of the Central Goods and Service Tax Act, as the court’s decision could impact the extension of show-cause-notice periods in the realm of GST regulations.

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Pooja Gupta

CA Pooja Gupta (CA, ISA, having 15 years of experience. Educator and Digital Creator

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CA Pooja Gupta (CA, ISA, having 15 years of experience. Educator and Digital Creator

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