https://www.taxtmi.com/caselaws?id=759674 The Gauhati HC examined a challenge to Central Board of Indirect Taxes and Customs Notification No. 56/2023 dated 28.12.2023 regarding force majeure interpretation for extending time limits under CGST Act, 2017. The Court held that the notification prima facie appears inconsistent with Section 168(A) of the Central GST Act, 2017. Finding the notification may not withstand legal scrutiny, the Court granted interim protection to petitioners, restraining coercive action based on the impugned assessment order dated 23.04.2024 until further hearing. Respondents were directed to file affidavits by 15.09.2024. en-us Mon, 09 Sep 2024 00:00:00 +0530 Tue, 13 May 2025 08:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759674 The Gauhati HC examined a challenge to Central Board of Indirect Taxes and Customs Notification No. 56/2023 dated 28.12.2023 regarding force majeure interpretation for extending time limits under CGST Act, 2017. The Court held that the notification prima facie appears inconsistent with Section 168(A) of the Central GST Act, 2017. Finding the notification may not withstand legal scrutiny, the Court granted interim protection to petitioners, restraining coercive action based on the impugned assessment order dated 23.04.2024 until further hearing. Respondents were directed to file affidavits by 15.09.2024. Case-Laws GST Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759674