Court :
Kerala High Court
Brief :
The Hon'ble Kerala High Court in the case of Faizal Traders Private Limited v. Deputy Commissioner, Central Tax and Central Excise, Palakkad [WP (C) No. 24810 of 2023 dated February 07, 2024] wherein the Hon'ble High Court upheld the Notifications relating to extending the period of limitation to COVID-19 for issuance of Show Cause Notice by invoking the powers under Section 168A of the Central Goods and Services Tax Act, 2017 ("the CGST Act").
Citation :
WP (C) No. 24810 of 2023 dated February 07, 2024
The Hon'ble Kerala High Court in the case of Faizal Traders Private Limited v. Deputy Commissioner, Central Tax and Central Excise, Palakkad [WP (C) No. 24810 of 2023 dated February 07, 2024] wherein the Hon'ble High Court upheld the Notifications relating to extending the period of limitation to COVID-19 for issuance of Show Cause Notice by invoking the powers under Section 168A of the Central Goods and Services Tax Act, 2017 ("the CGST Act").
Faizal Traders Private Limited ("the Petitioner") is engaged in the IHK Service to the southern railway and supply of Top-up Coupon and Recharge Coupon of M/s. BSNL as Franchisee. The Petitioner challenged the assessment order-in-original dated June 21, 2023 ("the Impugned Order") by way of filing writ petition on the ground that, the Impugned Order is barred by the limitation. The Petitioner also challenged Notification No. 13/2022-Central Tax dated July 05, 2022 and Notification No. 09/2023-Central Tax dated March 31, 2023 ("the Impugned Notifications") whereby the time limit for the Revenue Department ("the Respondent") for issuance of Show Cause Notice was extended.
Whether Department is empowered to issue Notifications for extending the period of limitation under Section 168A of the CGST Act due to COVID-19 for issuance of Show Cause Notice?
The Hon'ble Kerala High Court in WP (C) No. 24810 of 2023held as under:
OFFICIAL JUDGMENT COPY HAS BEEN ATTACHED