Case Details: Aspect Integrated IT Pvt. Ltd. Versus Union of India (2025) 32 Centax 247 (Bom.)
Judiciary and Counsel Details
- Vinay Joshi & Smt M.S. Jawalkar, JJ.
- Shri R.D. Heda, Adv. for the Petitioner.
- S/Shri P.V. Navalani, Adv. & B.M. Lonare, AGP for the Respondent.
Facts of the Case
The petitioner, acting as a writ petitioner before the High Court, challenged the validity of Notification No. 9/2023, dated 31-03-2023 and Notification No. 56/2023, dated 28-12-2023, both issued under section 168A of the CGST Act, contending that the extension of time limits for completing adjudication under section 73(9) was arbitrary and without substantial reasons. The petitioner further submitted that the final assessment order passed under section 73(9) was defective as it did not bear the signature of the State Tax Officer, allegedly in violation of rule 26 of the CGST Rules and the Maharashtra GST Rules. The petitioner asserted that both the impugned Notifications and the assessment order were legally unsustainable. The matter was accordingly placed before the Bombay High Court.
High Court Held
The Bombay High Court held that notice was to be issued to the respondent authorities on the challenge to the validity of Notification No. 9/2023, dated 31-03-2023 and Notification No. 56/2023, dated 28-12-2023, issued under section 168A. The Court directed that, in the meantime, the authorities shall not take any coercive action against the petitioner.
