https://www.taxtmi.com/caselaws?id=758056 The Gauhati HC held that notification No. 56/2023 dated 28.12.2023 was ultra vires Section 168A of the CGST Act, 2017, as it lacked mandatory GST Council recommendation. The court ruled the notification could not withstand legal scrutiny, making all consequential actions based on it invalid. The petitioner was granted interim protection from coercive action under the impugned assessment order dated 24.04.2024. The court directed respondent authorities to present their position on force majeure applicability, considering the 49th GST Council meeting minutes, and granted relief as proposed in Financial Bill 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=758056 The Gauhati HC held that notification No. 56/2023 dated 28.12.2023 was ultra vires Section 168A of the CGST Act, 2017, as it lacked mandatory GST Council recommendation. The court ruled the notification could not withstand legal scrutiny, making all consequential actions based on it invalid. The petitioner was granted interim protection from coercive action under the impugned assessment order dated 24.04.2024. The court directed respondent authorities to present their position on force majeure applicability, considering the 49th GST Council meeting minutes, and granted relief as proposed in Financial Bill 2024. Case-Laws GST Thu, 01 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758056