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GLIDER BUILDCON REALTORS PVT. LTD. vs. STATE OF MAHARASHTRA & OTHERS
(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

GLIDER BUILDCON REALTORS PVT. LTD.
Respondent STATE OF MAHARASHTRA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Feb 26, 2025
Order No.

WRIT PETITION NO. 103 OF 2025

Citation

2025(2) TAXREPLY 12583
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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. DC-E-705/NODPage VII/GST Audit 2019-20/DRC-07/2024-25/B-259 dated 19.08.2024 (Ref. No. ZD2708240490757) issued in Form DRC-07 by the Respondent No. 3 (Exhibit "B"), 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 i....

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