Resentment among taxpayers on grant of multiple extension to GST Officers for issuing notices: High Court issues notices to Govt.

The latest burning topic among taxpayers is the various GST notifications issued by government granting extension to GST officers for issue of notice. Taxpayers have challenged the extension notification before High Court and High Court also having seen the severity of the matter, issued notice to government to hear their side and arguments.

Background:

CBIC issued multiple notifications granting extension to GST officers for issuance of Show Cause Notice and passing order u/s 73 of CGST Act. The gist of the notifications issued is as below.

As you can see that CBIC has extended the deadlines more than once for same Financial Year for issuing notices to taxpayers without even explaining the need for doing so. So this is the main cause of resentment among the taxpayers.

Now taxpayers are approaching High Court seeking quashing of these extension notifications.

Till now we have got two of such cases, where High Court has accepted the petition and issued notice to government.

View Case Law - 1

View Case Law - 2

Arguments given by Petitioner:

:

Show Cause Notice

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