2024 (10) TMI 1754 - HC - GST

CGST s.168A timeline-extension notifications challenged for missing GST Council recommendation; respondents ordered to justify validity in reply.

A writ petition challenged the validity of Central Tax notifications extending timelines, contending that issuance under s.168A of the CGST Act requires a ... Challenge to N/N. 56/2023-Central Tax dated 28.12.2023 and notification dated 07.02.2024 - HELD THAT:- In view of the fact that apparently under Section 168-A, the recommendation for issuance of a notification has to be that of the GST Council, the respondents may file their counter to the petition with regard to the submissions sought to be made pertaining to the power to ratify the notification issued and its validity in the light of the provisions of Section 168-A of the Act. The counter affidavit may be filed within a period of four weeks - List the petition on 03.12.2024. Challenge to Notification No. 56/2023-Central Tax dated 28.12.2023 (CGST) and the corresponding notification dated 07.02.2024 (UPGST), both issued under Section 168-A, on the ground that they are 'bad for lack of recommendation of the GST Council as contemplated under Section 168-A.' Reliance was placed on a Gauhati High Court decision quashing the same notification on this basis. The respondents referred to the minutes of the 53rd GST Council meeting (22.06.2024) stating the notification was 'ratified,' and also asserted that the GST Implementation Committee had taken the recommendation/decision to issue it. The court noted that 'apparently under Section 168-A, the recommendation for issuance of a notification has to be that of the GST Council,' and directed the respondents to file a counter affidavit addressing the claimed power to ratify and the notification's validity under Section 168-A. Counter affidavit to be filed within four weeks; matter listed for 03.12.2024. Interim protection continues: 'respondents shall not pass any final order' until further orders.