https://www.taxtmi.com/caselaws?id=756751 Gauhati HC examined challenge to CBIC notification 56/2023 extending time limits under CGST Act Section 73(9). Petitioners contended notification was ultra vires Section 168A lacking mandatory GST Council recommendation. Court found notification prima facie not consonant with Section 168A provisions, noting consequential actions based on invalid notification would also fail. HC granted interim protection against coercive action based on assessment order dated 26.04.2024 pending respondents' response on force majeure applicability. Respondents directed to file affidavits by 19.08.2024 for further examination of notification's validity. en-us Fri, 02 Aug 2024 00:00:00 +0530 Wed, 07 Aug 2024 23:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756751 Gauhati HC examined challenge to CBIC notification 56/2023 extending time limits under CGST Act Section 73(9). Petitioners contended notification was ultra vires Section 168A lacking mandatory GST Council recommendation. Court found notification prima facie not consonant with Section 168A provisions, noting consequential actions based on invalid notification would also fail. HC granted interim protection against coercive action based on assessment order dated 26.04.2024 pending respondents' response on force majeure applicability. Respondents directed to file affidavits by 19.08.2024 for further examination of notification's validity. Case-Laws GST Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756751