We all made a hue and cry for the extension of dates for returns. But at that time the department was telling us about the discipline and that we should not wait for the last date to file the returns.
The department issued some notifications to extend the date of SCN under section 73 and 74.
These notifications were issued under section 168A. Actually Section 168A of the CGST Act, 2017 is a Special power with Specific Conditions under which CG can extend dates. However, No situation is present which attract Section 168A for Extension of Due Dates.
Thus the notifications issued to extend the dates were not valid. This matter is under litigation at various courts. Recently Karnataka and Gujarat high court stayed the notices issued in that extended time limit.
Let us see if we will be able to get some relief.