Allahabad High Court, in the case of Graziano Trasmissioni India Private Limited v. GST Council has stayed the adjudication of SCN, and a similar case is also pending before Gujarat High Court (SRSS Agro Private Limited v. UOI).
Allahabad High Court stays adjudication of the SCN for FY 2017-18 issued under extended time limits Section 168A empowers Government to retrospectively extend time limits in the event of force majeure caused by nature or otherwise affecting the implementation of provisions.
Section 168A empowers Government to retrospectively extend time limits in the event of force majeure caused by nature or otherwise affecting the implementation of provisions.
The decisions in these case are likely to have a quashing impact on the SCNs for FY 2017-18, 2018-19 and 2019-20 issued after the previous limitation period of June 2023.