Tax assessment order challenged; HC grants interim protection, questions notification's legality. https://www.taxtmi.com/highlights?id=80540 Interim protection granted by High Court against coercive action based on assessment order pending challenge to notification No. 56/2023 issued u/s 73(9) of CGST Act, 2017. Court prima facie observed notification may be ultra vires Section 168A. Examination required regarding applicability of force majeure based on GST Council meeting minutes. Respondents directed to file affidavits by 19.08.2024. No coercive action permitted till next date based on impugned assessment order dated 05.05.2024. en-us Tue, 20 Aug 2024 08:27:07 +0530 Tue, 20 Aug 2024 08:27:07 +0530 TaxTMI RSS Generator Tax assessment order challenged; HC grants interim protection, questions notification's legality. https://www.taxtmi.com/highlights?id=80540 Interim protection granted by High Court against coercive action based on assessment order pending challenge to notification No. 56/2023 issued u/s 73(9) of CGST Act, 2017. Court prima facie observed notification may be ultra vires Section 168A. Examination required regarding applicability of force majeure based on GST Council meeting minutes. Respondents directed to file affidavits by 19.08.2024. No coercive action permitted till next date based on impugned assessment order dated 05.05.2024. Highlights GST Tue, 20 Aug 2024 08:27:07 +0530 https://www.taxtmi.com/highlights?id=80540