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of <h1>Gauhati HC Upholds Judgment Declaring Notification No. 56/2023-CT 'Ultra Vires' to CGST Act; Review Petition Dismissed.</h1> <h3>CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GOODS AND SERVICES TAX COUNCIL, NEW DELHI AND UNION OF INDIA Versus M/s. BARKATAKI PRINT AND MEDIA SERVICES, DHRUBAJYOTI BARKOTOKY, PRINCIPAL COMMISSIONER STATE TAX GUWAHATI AND ASSISTANT COMMISSIONER STATE TAX, GUWAHATI</h3> CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GOODS AND SERVICES TAX COUNCIL, NEW DELHI AND UNION OF INDIA Versus M/s. BARKATAKI PRINT AND MEDIA SERVICES, ... In the case before the Gauhati High Court, presided over by Justice Devashis Baruah, the petitioner sought a review of the court's judgment dated 19.09.2024, which had declared Notification No. 56/2023-CT as 'ultra vires' to the Central Goods and Services Tax Act, 2017, and consequently quashed it. The review application was based on the argument that the notification was later ratified by the GST Council on 22.06.2024, suggesting an 'error apparent' in the original judgment.During the hearing, the court questioned whether a subsequent ratification could rectify the lack of a prior recommendation required under Section 168A of the CGST Act, 2017. The court noted that a recommendation initiates a process through a proposal, while ratification pertains to approval, and these concepts are not interchangeable.The standing counsel for the petitioner, Mr. S.C. Keyal, was unable to address this query satisfactorily. Consequently, the court found no basis to exercise its review jurisdiction and dismissed the review petition.
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