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EVIE REAL ESTATE PRIVATE LTD. vs. STATE OF MAHARASHTRA
(Bombay High Court)

Hon'ble Judges:

B.P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Prakash Shah
Mihir Mehta
Mohit Raval
Res. Counsel
Himanshu Takke

Petitioner / Applicant

EVIE REAL ESTATE PRIVATE LTD.
Respondent STATE OF MAHARASHTRA
Court Bombay High Court
State

Maharashtra

Date Feb 26, 2025
Order No.

WRIT PETITION NO. 5146 OF 2024

Citation

2025(2) TAXREPLY 12581
Original Order
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ORDER

P.C. 1. The above Writ Petition challenges the Notification No. 9/2023-Central Tax dated 31st March, 2023 and Notification No. 56/2023-Central Tax dated 28th December, 2023 issued by Respondent No. 4 (Union of India) and Notification No. 9/2023-State Tax dated 24th May, 2023 and Notification No. 56/2023 dated 16th January, 2024 issued by Respondent No. 1 ( State of Maharashtra) exercising powers under Section 168A of the Central Goods and Services Tax Act, 2017 (CGST Act). Consequently, the Petitioner also seeks quashing of the impugned Order No. E-536/1106/LTU-03/ GST Audit/2019-20/2024-25/B-174, Mumbai, dated 29th August, 2024 issued in Form GST DRC-07 dated 29.08.2024 (Ref. No. ZD270824087894L) passed by Respondent No. 3 under Section 73 (9) of the CGST Act. 2. The short point in this Writ Petition is that the Notifications issued under Section 168A, extending the time limits specified under the CGST Act, are wholly illegal and ultra vires. The main ground of challenge is....

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