Assessing section 168a of the CGST act, 2017: Post-covid impact on notices and orders under section 73

Abstract

Section 168A of the Central Goods and Services Tax Act (CGST), 2017, allows the government to extend statutory deadlines during force majeure events like pandemics. While it provided relief during COVID-19, its continued use for deadline extensions post-pandemic has raised legal concerns. Notifications such as 35/2020, 14/2021, 13/2022, and 09/2023 extended deadlines under Section 73, sparking debate on whether administrative challenges qualify as force majeure, which requires impossibility, not mere difficulty. Critics argue these extensions contradict the legislative intent of Section 168A, leading to legal challenges over jurisdictional overreach. This paper examines its scope, post-pandemic application, and impact on taxpayers and litigation, assessing its legal and constitutional validity. Findings emphasize the need for clearer legislative guidelines to prevent misuse of emergency provisions.