Time limit for SCN and adjudication under Section 73 – Notifications Nos. 9 and 56/2023-CT are illegal

The Madras High Court has held that Notifications Nos. 9 and 56/2023-Central Tax, issued for the purpose of increasing the time limits for issuance of SCN and adjudication under Section 73 of the CGST Act, 2017 are illegal and are vitiated for the following reasons.