https://www.taxtmi.com/caselaws?id=759238 The Gauhati HC found that Notification No. 56/2023 dated 28.12.2023 issued by the Central Board of Indirect Taxes and Customs prima facie violated Section 168A of the CGST Act, 2017, as it lacked mandatory GST Council recommendation. The court held that if the notification fails legal scrutiny, all consequential actions based on it would also fail. Interim protection was granted to the petitioner, restraining coercive action based on the assessment order dated 22.04.2024. Respondents were directed to file affidavits by 15.09.2024. en-us Fri, 13 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759238 The Gauhati HC found that Notification No. 56/2023 dated 28.12.2023 issued by the Central Board of Indirect Taxes and Customs prima facie violated Section 168A of the CGST Act, 2017, as it lacked mandatory GST Council recommendation. The court held that if the notification fails legal scrutiny, all consequential actions based on it would also fail. Interim protection was granted to the petitioner, restraining coercive action based on the assessment order dated 22.04.2024. Respondents were directed to file affidavits by 15.09.2024. Case-Laws GST Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759238