High Court of Karnataka Dismisses Challenge to GST Notification Extending Time Limit for Show Cause Notice. Notification No. 09/2023 held valid under Section 168A of CGST Act, 2017 as a legislative act not amenable to certiorari.

High Court: Karnataka High Court Bench: KALABURAGI

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2026-05-18 17:26:38

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Case Note & Summary

The petitioner, M/s Sahaj Construction, a registered dealer under the GST laws, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High Court of Karnataka, Kalaburagi Bench, challenging Notification No. 09/2023 dated 31-03-2023 issued by the Central Board of Indirect Taxes (respondent No.2). The petitioner contended that the notification, which extended the time limit for issuance of show cause notice under Section 73 of the Central Goods and Services Tax Act, 2017, was dehors and violative of Section 168A of the same Act, arbitrary, ex-facie illegal, and without jurisdiction. The petitioner sought a writ of certiorari to quash the notification. The respondents, including the Union of India, Central Board of Indirect Taxes, GST Council, and state tax authorities, opposed the petition. The court, after hearing the parties, dismissed the petition, holding that the notification was a legislative act and a writ of certiorari was not maintainable against it. The court further held that Section 168A of the CGST Act, 2017 empowers the Government to extend time limits in public interest, and the notification was validly issued. The court also noted that there was no requirement of prior approval from the GST Council for such extension. The petition was dismissed with no order as to costs.

Headnote

A) Constitutional Law - Writ Jurisdiction - Certiorari against Notification - Challenge to Notification No. 09/2023 dated 31-03-2023 issued under Section 168A of the Central Goods and Services Tax Act, 2017 - Petitioner sought declaration that notification is dehors and violative of Section 168A - Court held that notification is a legislative act and writ of certiorari is not maintainable against it - Petition dismissed (Paras 1-5).

B) Goods and Services Tax - Extension of Time Limit - Section 168A of CGST Act, 2017 - Notification No. 09/2023 extended time for issuance of show cause notice under Section 73 - Court held that Section 168A empowers the Government to extend time limits in public interest, and the notification is valid - No requirement of prior approval from GST Council - Petition dismissed (Paras 3-5).

Issue of Consideration

Whether Notification No. 09/2023 dated 31-03-2023 issued by the Central Board of Indirect Taxes extending the time limit for issuance of show cause notice under Section 73 of the CGST Act, 2017 is ultra vires Section 168A of the CGST Act, 2017?

Final Decision

The writ petition is dismissed. No order as to costs.

Law Points

Section 168A of CGST Act
2017 empowers Government to extend time limits in public interest
Notification 09/2023 validly extends time for issuance of show cause notice under Section 73
No requirement of prior approval from GST Council for such extension
Writ of certiorari not maintainable against legislative action

Case Details

2024 LawText (KAR) (10) 26

WP No. 200893 of 2024 (T-RES)

2024-10-01

Suraj Govindaraj

Dr. Podar, Sri. Raghavendra C. R., Sri. Bhanu Murthy J S, Sri. Veershetty B K (for petitioner); Sri. Sudhirsingh Vijapur (DSGI for R1), Sri. Girish Hulimani (for R2 & R3), Sri. Malhar Rao (AAG) & Smt. Maya T.R. (HCGP for R4 & R5)

M/s Sahaj Construction

Union of India, Central Board of Indirect Taxes, Office of GST Council, Commissioner of Commercial State Tax, Deputy Commissioner of Commercial Tax

Nature of Litigation

Writ petition challenging the validity of a notification extending time limit for issuance of show cause notice under GST laws.

Remedy Sought

Petitioner sought a writ of certiorari to quash Notification No. 09/2023 dated 31-03-2023 as being ultra vires Section 168A of the CGST Act, 2017.

Filing Reason

Petitioner contended that the notification was issued without jurisdiction and in violation of Section 168A of the CGST Act, 2017.

Issues

Whether Notification No. 09/2023 is ultra vires Section 168A of the CGST Act, 2017? Whether a writ of certiorari lies against a legislative notification?

Submissions/Arguments

Petitioner argued that the notification is dehors and violative of Section 168A, arbitrary, ex-facie illegal, and without jurisdiction. Respondents contended that the notification is validly issued under Section 168A and is a legislative act not amenable to certiorari.

Ratio Decidendi

A notification issued under Section 168A of the CGST Act, 2017 extending time limits is a legislative act and a writ of certiorari is not maintainable against it. Section 168A empowers the Government to extend time limits in public interest, and no prior approval from the GST Council is required.

Judgment Excerpts

The petitioner is before this Court seeking for the following reliefs: (a) To issue a writ of certiorari or any other appropriate writ, order or direction, holding declaring that the notification no. 09/2023 dated 31-03-2023. issued by the respondent authorities no 2, as dehors and violative of the provision of section 168A, arbitrary, ex-facie illegal and without jurisdiction. The petition is dismissed. No order as to costs.

Procedural History

The petitioner filed WP No. 200893 of 2024 before the High Court of Karnataka, Kalaburagi Bench, challenging Notification No. 09/2023. The court heard the matter and dismissed the petition on 01-10-2024.