https://www.taxtmi.com/caselaws?id=764664 The HC dismissed a petition challenging N/N. 56/2023 dated 28.12.2023 issued under Section 168-A of CGST Act, 2017. The petitioner sought declaration of the notification as ultra vires claiming absence of corresponding state notification. The court held that petitioner had alternative efficacious remedy of appeal under Section 107 of CGST Act, 2017. The court found no merit in the petition, ruling that absence of state notification did not affect enforceability of the central notification. The petition was dismissed as the petitioner was not remediless and should pursue appellate remedy instead of approaching HC under Article 226. en-us Fri, 10 Jan 2025 00:00:00 +0530 Fri, 11 Jul 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764664 The HC dismissed a petition challenging N/N. 56/2023 dated 28.12.2023 issued under Section 168-A of CGST Act, 2017. The petitioner sought declaration of the notification as ultra vires claiming absence of corresponding state notification. The court held that petitioner had alternative efficacious remedy of appeal under Section 107 of CGST Act, 2017. The court found no merit in the petition, ruling that absence of state notification did not affect enforceability of the central notification. The petition was dismissed as the petitioner was not remediless and should pursue appellate remedy instead of approaching HC under Article 226. Case-Laws GST Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764664