https://www.taxtmi.com/caselaws?id=764526 Where Section 168A of the CGST Act requires a prior recommendation, a later ratification cannot replace that statutory precondition. The Gauhati HC noted that Notification No. 56/2023-CT had already been held ultra vires and quashed, and in review the only reliance was on subsequent GST Council ratification. The Court held that recommendation and ratification are distinct concepts, with ratification presupposing an earlier approval requirement rather than curing its absence. As no reviewable error was shown, the review petition was dismissed and the earlier quashing of the notification remained undisturbed. en-us Tue, 07 Jan 2025 00:00:00 +0530 Fri, 10 Jan 2025 17:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764526 Where Section 168A of the CGST Act requires a prior recommendation, a later ratification cannot replace that statutory precondition. The Gauhati HC noted that Notification No. 56/2023-CT had already been held ultra vires and quashed, and in review the only reliance was on subsequent GST Council ratification. The Court held that recommendation and ratification are distinct concepts, with ratification presupposing an earlier approval requirement rather than curing its absence. As no reviewable error was shown, the review petition was dismissed and the earlier quashing of the notification remained undisturbed. Case-Laws GST Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764526