https://www.taxtmi.com/caselaws?id=757798 The Gauhati HC found that notification No. 56/2023 dated 28.12.2023 prima facie violates Section 168A of the CGST Act, 2017 due to absence of mandatory GST Council recommendation. The court noted that if the notification fails legal scrutiny, all consequential actions based on it would also fail. The court required examination of force majeure applicability considering the 49th GST Council Meeting minutes. Petitioners were granted interim protection with no coercive action permitted based on the assessment order dated 26.04.2024 until the next hearing. Respondents were directed to file affidavits by 19.08.2024. en-us Thu, 01 Aug 2024 00:00:00 +0530 Sat, 10 May 2025 21:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757798 The Gauhati HC found that notification No. 56/2023 dated 28.12.2023 prima facie violates Section 168A of the CGST Act, 2017 due to absence of mandatory GST Council recommendation. The court noted that if the notification fails legal scrutiny, all consequential actions based on it would also fail. The court required examination of force majeure applicability considering the 49th GST Council Meeting minutes. Petitioners were granted interim protection with no coercive action permitted based on the assessment order dated 26.04.2024 until the next hearing. Respondents were directed to file affidavits by 19.08.2024. Case-Laws GST Thu, 01 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757798