https://www.taxtmi.com/caselaws?id=757429 The Gauhati HC recorded a prima facie view that Notification No. 56/2023, which extended the time limit for passing assessment orders under the CGST Act, may not be consistent with Section 168A. The Court noted that if the notification fails legal scrutiny, consequential action taken under it may also be affected, and that the force majeure basis for the extension, including material reflected in GST Council minutes, required fuller examination. As the respondents had not yet filed their complete stand and supporting material, the Court granted interim protection and restrained coercive action on the impugned assessment order pending affidavits and further hearing. en-us Fri, 16 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757429 The Gauhati HC recorded a prima facie view that Notification No. 56/2023, which extended the time limit for passing assessment orders under the CGST Act, may not be consistent with Section 168A. The Court noted that if the notification fails legal scrutiny, consequential action taken under it may also be affected, and that the force majeure basis for the extension, including material reflected in GST Council minutes, required fuller examination. As the respondents had not yet filed their complete stand and supporting material, the Court granted interim protection and restrained coercive action on the impugned assessment order pending affidavits and further hearing. Case-Laws GST Fri, 16 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757429