https://www.taxtmi.com/article/detailed?id=14880 Validity of notifications under Section 168A depends on strict compliance with its conditions: a proximate force majeure and a prior GST Council recommendation. The Madras High Court held Section 168A to be delegated, conditional legislation and ruled that systemic inefficiencies or residual pandemic effects do not qualify as proximate force majeure. Notifications issued without the required prior Council recommendation or based on remote causes were held ultra vires and remitted for fresh consideration with opportunity for hearing. en-us Sat, 26 Jul 2025 08:41:17 +0530 Sat, 26 Jul 2025 08:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14880 Validity of notifications under Section 168A depends on strict compliance with its conditions: a proximate force majeure and a prior GST Council recommendation. The Madras High Court held Section 168A to be delegated, conditional legislation and ruled that systemic inefficiencies or residual pandemic effects do not qualify as proximate force majeure. Notifications issued without the required prior Council recommendation or based on remote causes were held ultra vires and remitted for fresh consideration with opportunity for hearing. Articles Goods and Services Tax - GST Sat, 26 Jul 2025 08:41:17 +0530 https://www.taxtmi.com/article/detailed?id=14880