Power To Extend Time Limit Under GST Law

Judicial Review of Section 168A of CGST Act

• Section 168A of CGST Act was inserted vide the Taxation and Other laws (Relaxation and Amendment of Certain Provisions) Act, 2020 which gave power to the Government to extend the time limit in respect of any actions which cannot be completed due to force majeure events such as war, epidemic, flood, draught, fire, cyclone, earth quake or any other calamity caused by nature or otherwise.
• By virtue of the said provision, the Government has periodically been issuing notifications to extend the time limit for issuance of demand orders under Section 73 of CGST Act. The same have been summarized below for reference.

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