https://www.taxtmi.com/caselaws?id=757237 The HC challenged a Central Board of Indirect Taxes and Customs notification No. 56/2023 dated 28.12.2023 regarding time limits under Section 73(9) of the CGST Act, 2017, questioning its validity under Section 168A. The court found the notification prima facie not in consonance with CGST Act provisions and noted that if invalid, all consequential actions would fail. The court required examination of force majeure applicability considering GST Council's 49th Meeting minutes. Interim protection was granted to petitioner with no coercive action permitted based on the assessment order dated 05.05.2024 until respondents file affidavits by 19.08.2024. en-us Thu, 01 Aug 2024 00:00:00 +0530 Thu, 08 May 2025 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757237 The HC challenged a Central Board of Indirect Taxes and Customs notification No. 56/2023 dated 28.12.2023 regarding time limits under Section 73(9) of the CGST Act, 2017, questioning its validity under Section 168A. The court found the notification prima facie not in consonance with CGST Act provisions and noted that if invalid, all consequential actions would fail. The court required examination of force majeure applicability considering GST Council's 49th Meeting minutes. Interim protection was granted to petitioner with no coercive action permitted based on the assessment order dated 05.05.2024 until respondents file affidavits by 19.08.2024. Case-Laws GST Thu, 01 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757237