Litigation Tracker: Validity of Section 168A GST Limitation Notifications

Written By

ITRnGST Legal Team

Authoritative Compliance Lead

Last Updated

Written By

ITRnGST Legal Team

Authoritative Compliance Lead

Last Updated

Litigation Tracker: Validity of Section 168A GST Limitation Notifications

🤖 AI Summary & Direct Legal Ratio:
Under Section 168A of the CGST Act, 2017, statutory limitation periods can only be extended when compliance is prevented by genuine "force majeure" conditions. High Courts are divided: The Madras High Court (Faiveley Transport W.P. No. 10921/2025) struck down Notification No. 56/2023-Central Tax dated 28th December 2023 as ultra vires Section 168A (invoking force majeure post-COVID without fresh triggers is illegal). The Gujarat High Court (SRSS Agro R/SCA No. 3412/2026) granted interim stays. Conversely, the Allahabad High Court (Graziano Trasmissioni Writ Tax No. 892/2025) and Kerala High Court (Southern Granites W.P.(C) No. 22104/2025) upheld government discretion. The issue is now pending before the Supreme Court of India in SLP (C) No. 1102/2026.

Executive Summary & Legal Controversy

Under Section 168A of the CGST Act, 2017, the government is empowered to extend statutory limitation periods for issuing Show Cause Notices (SCNs) and adjudication orders under Section 73, subject to the presence of "force majeure" conditions.

Relevant Notifications & Dates

  • Notification No. 13/2022-Central Tax dated 5th July 2022: Extended limitation for FY 2017-18.
  • Notification No. 09/2023-Central Tax dated 31st March 2023: Extended limitation for FY 2017-18, FY 2018-19, and FY 2019-20.
  • Notification No. 56/2023-Central Tax dated 28th December 2023: Further extended Section 73 limitation for FY 2018-19 (up to 30.04.2024) and FY 2019-20 (up to 31.08.2024).

🏛️ High Court & Supreme Court Judicial Scorecard: Section 168A

The table below tracks the judicial split across High Courts and Supreme Court SLP status with exact case numbers and notification dates.

DateCourt / ForumCase Details & Exact CitationPositionJudicial History & Appellate TrailOperative Legal Ratio / Holding
2026-04Madras High Court (Division Bench)M/s Faiveley Transport vs. Union of India
W.P. No. 10921/2025		🟢 In Favor of Taxpayer• 2024: Single Bench struck down Notification No. 56/2023-CT dated 28.12.2023.
• 2026-04: Division Bench affirmed post-COVID extensions without force majeure are ultra vires.		Section 168A cannot be used as a routine extension tool. Invoking force majeure without actual pandemic conditions violates Section 168A statutory boundaries.
2026-03Gujarat High CourtM/s SRSS Agro Pvt. Ltd. vs. Union of India
R/Special Civil Application No. 3412/2026 & New India Acid		🟢 Interim Stay Granted• 2026-03: Issued notice & granted interim stay halting final orders for FY 2018-19 under Notification No. 56/2023-CT dated 28.12.2023.Prima facie case established regarding lack of force majeure trigger under Section 168A post-2022.
2026-02Punjab & Haryana High CourtM/s Garg Enterprises vs. State of Punjab
CWP No. 4110/2026		🟢 Interim Relief Granted• 2026-02: Stayed enforcement of summary demand (DRC-07) passed under Notification No. 56/2023-CT dated 28.12.2023.Impugned adjudication order passed under Notification 56/2023 subject to final outcome of Section 168A validity challenge.
2026-01Supreme Court of IndiaM/s HCC-SEW-MEIL-AAG JV vs. Asst. Commr.
SLP (C) No. 1102/2026		🟡 SLP Pending• 2025: Divergent rulings between Allahabad/Patna HC vs Madras HC.
• 2026-01: Supreme Court admitted SLP to resolve national cleavage of opinion.		Pending final Supreme Court determination. Interim stay against coercive recovery maintained in active matters.
2025-05Allahabad High Court (Landmark)M/s Graziano Trasmissioni & Ors. vs. State of UP
Writ Tax No. 892/2025		🔴 In Favor of Revenue (Conditional)• 2024: Petitions filed challenging Notification No. 13/2022-CT dated 05.07.2022 & Notification No. 09/2023-CT dated 31.03.2023.
• 2025-05: Upheld executive power to extend limitation based on GST Council recommendations, but restricted coercive recovery.		Section 168A grants power to extend time limits upon GST Council recommendation. Adjudication may proceed, but coercive enforcement barred if natural justice is impaired.
2025-09Kerala High CourtM/s Southern Granites vs. State Tax Officer
W.P.(C) No. 22104/2025		🔴 In Favor of Revenue• 2025-09: Upheld Notification No. 09/2023-CT dated 31.03.2023.Government holds executive discretion under Section 168A to determine time extensions based on GST Council recommendations.

⚖️ Strategic Defense for Taxpayers

If your business faces an SCN or Order-in-Original issued under extended Section 168A timelines (e.g. FY 2018-19 or 2019-20 orders passed in 2024):

  1. Raise Limitation & Jurisdiction Objections: Explicitly plead that Notification No. 56/2023-CT dated 28.12.2023 and Notification No. 09/2023-CT dated 31.03.2023 are ultra vires Section 168A.
  2. Cite Madras & Gauhati HC Precedents: Rely on Faiveley Transport (W.P. No. 10921/2025) and SRSS Agro (R/SCA No. 3412/2026).
  3. Keep Appellate Rights Open: Ensure that appeals before GSTAT or High Court contain specific grounds challenging the Section 168A extension window.

For expert representation challenging Section 168A time-barred notices, consult the ITRnGST Legal Team.

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Disclaimer: This article is intended for updating on legal landscape developments and educational purposes only, and does not constitute legal advice.

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Frequently Asked Questions

What is the Allahabad High Court stance in Graziano Trasmissioni on Section 168A?
In *M/s Graziano Trasmissioni & Ors. vs. State of UP* (`Writ Tax No. 892/2025`), the Allahabad High Court held that the Central Government possesses executive power under Section 168A to extend Section 73 time limits based on GST Council recommendations. However, the court restricted coercive enforcement if natural justice was impaired.
Which High Courts have struck down or stayed Section 168A notifications?
The **Madras High Court** (*Faiveley Transport* `W.P. No. 10921/2025`) and **Gauhati High Court** have struck down **Notification No. 56/2023-Central Tax dated 28th December 2023** as *ultra vires* Section 168A. The **Gujarat High Court** (*SRSS Agro* `R/SCA No. 3412/2026`) and **Punjab & Haryana High Court** (*Garg Enterprises* `CWP No. 4110/2026`) have granted interim stays against final adjudication orders.
What is the Supreme Court status on Section 168A limitation extensions?
The Supreme Court of India has admitted petitions in *M/s HCC-SEW-MEIL-AAG JV* (`SLP (C) No. 1102/2026`) to resolve the cleavage of opinion between High Courts (Allahabad/Patna vs Madras/Gauhati) and provide a final national determination.

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