Petitions pile up as GST notices come after 3 years of returns filing
A large number of businesses, which received goods and services tax (GST) notices in December 2023 and January this year due to the extension of the deadline for the issuance of notices, have moved various high courts questioning the legal validity of the notices. Some high courts have issued notices to the Centre and asked it not to take coercive action against the taxpayers, said people with knowledge of the matter. Multiple petitions involving about 800 taxpayers have been filed across the country, they said.
According to the GST law, notices have to be sent out within three years of filling the return. While the deadline was extended for the first time due to Covid-19, the Central Board of Indirect Taxes and Customs later extended the date multiple times. Recently, the deadline was extended for issuance of notices for 2018-19 to April 30, and for 2019-20 to August 31, resulting in a spate of notices to taxpayers.
