SAHAJ CONSTRUCTION Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is before this Court seeking for the following reliefs:

(2.) A show cause notice came to be issued to the petitioner under Subsec. (10) of Sec. 73 of the GST Act on 29/9/2023 under Subsec. (1) of Sec. 73 of the KGST and CGST Acts 2017.

(3.) The contention of the petitioner is that orders on the same in terms of Subsec. (10) of Sec. 73 being required to be passed by 30/9/2023, it is by virtue of a notification No.9/2023 dtd. 31/3/2023, that the time limit under Sec. 168A of the CGST Act has been extended in an arbitrary manner. If the said notification No.9/2023 is eschewed, no orders could be passed on the show cause notice issued under Subsec. (1) of Sec. 73 by 30/9/2023 and the extension of time till 31/12/2023 for passing such orders is without any basis.