Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Page of 4800
Press 'Enter' after typing page number.
161 to 180 of 96000 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The High Court examined the validity of Notification No. 56/2023-CT dated 28.12.2023, which extended the time limit for passing orders u/s 73 of the Central Goods and Services Tax Act (CGST Act). The key issues were the absence of a recommendation from the GST Council and the absence of a corresponding state government notification parallel to the Central Government's notification. The Court held that exercising powers u/s 168A of the CGST Act to extend time limits requires a recommendation from the GST Council and the existence of force majeure circumstances, as defined in the Explanation to Section 168A. Citing the Supreme Court's judgment in V.M. Kurian Vs. State of Kerala, the Court emphasized that the word "recommendation" implies a statement expressing commendation, and its meaning must be understood in the context of the relevant provisions and objects. The Court observed that the CGST Act and State GST Acts do not define "recommendation" but noted the constitutional provisions promoting fiscal and cooperative federalism. Consequently, the Court ruled that the Notification No. 56/2023-CT is ultra vires the CGST Act and legally unsustainable, setting it aside. The Orders-in-Original passed u/s 73(9) of the CGST Act and State GST Act beyond the prescribed time limit u/s 73(10.
The High Court examined the validity of Notification No. 56/2023-CT dated 28.12.2023, which extended the time limit for passing orders u/s 73 of the Central Goods and Services Tax Act (CGST Act). The key issues were the absence of a recommendation from the GST Council and the absence of a corresponding state government notification parallel to the Central Government's notification. The Court held that exercising powers u/s 168A of the CGST Act to extend time limits requires a recommendation from the GST Council and the existence of force majeure circumstances, as defined in the Explanation to Section 168A. Citing the Supreme Court's judgment in V.M. Kurian Vs. State of Kerala, the Court emphasized that the word "recommendation" implies a statement expressing commendation, and its meaning must be understood in the context of the relevant provisions and objects. The Court observed that the CGST Act and State GST Acts do not define "recommendation" but noted the constitutional provisions promoting fiscal and cooperative federalism. Consequently, the Court ruled that the Notification No. 56/2023-CT is ultra vires the CGST Act and legally unsustainable, setting it aside. The Orders-in-Original passed u/s 73(9) of the CGST Act and State GST Act beyond the prescribed time limit u/s 73(10.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
