https://www.taxtmi.com/caselaws?id=759146 The Gauhati HC examined the validity of notification No. 56/2023 dated 28.12.2023 issued by the Central Board of Indirect Taxes and Customs extending time limits for passing orders under Section 73(9) of the CGST Act, 2017. The court found the notification prima facie not in consonance with Section 168(A) of the CGST Act, 2017, indicating potential invalidity. The court granted interim protection to the petitioner, restraining coercive action based on the impugned assessment order dated 30.04.2024 pending further proceedings. Respondents were directed to file affidavits by 13.09.2024 regarding their position on force majeure applicability. en-us Fri, 30 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 20:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759146 The Gauhati HC examined the validity of notification No. 56/2023 dated 28.12.2023 issued by the Central Board of Indirect Taxes and Customs extending time limits for passing orders under Section 73(9) of the CGST Act, 2017. The court found the notification prima facie not in consonance with Section 168(A) of the CGST Act, 2017, indicating potential invalidity. The court granted interim protection to the petitioner, restraining coercive action based on the impugned assessment order dated 30.04.2024 pending further proceedings. Respondents were directed to file affidavits by 13.09.2024 regarding their position on force majeure applicability. Case-Laws GST Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759146