Force Majeure Questioned

This note by J the App, analyses the decision of the Calcutta High Court where the the legality of a Section 73 adjudication founded on extension notifications issued under Section 168A of the GST Acts was examined. The case raises important questions on the validity of limitation extensions in the absence of force majeure, the mandatory requirement of personal hearing under Section 75(4), and the sufficiency of service through the GST portal. Finding a strong arguable case, particularly on defective service and violation of natural justice, the Court granted interim protection and restrained recovery proceedings.