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PRECAUTION PROPERTIES PVT. LTD. vs. STATE OF MAHARASHTRA & OTHERS
(Bombay High Court)

Hon'ble Judges:

B.P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Jas Sanghavi
Res. Counsel
Amar Mishra
Ravleen Sabharwal
Aarushi Yadav

Petitioner / Applicant

PRECAUTION PROPERTIES PVT. LTD.

Respondent STATE OF MAHARASHTRA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Mar 3, 2025
Order No.

WRIT PETITION NO. 5471 OF 2024

Citation

2025(3) TAXREPLY 12593
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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. 6 (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 Service Tax Act, 2017 (CGST Act). Consequently, the Petitioner also seeks quashing of the impugned Order No. MUM-NOD-C-133 (Old: MUM-VAT-C-841)/Colaba-701/GST Audit/Order DRC-07/2019-20/ Precaution Properties Pvt. Ltd./2024-25 B-186 dated 31st August, 2024 issued in from GST DRC-07 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 gr....

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