https://www.taxtmi.com/article/detailed?id=16907 GST notifications must be preceded by the GST Council's recommendations, and the Council has no power to ratify notifications after issuance. The article notes that ratification was treated as without jurisdiction in the cited High Court decision, with show cause notices based on the notifications described as liable to be set aside, subject to liberty to issue fresh notices to the extent the notifications remain valid. It also states that extending time for annual returns does not automatically extend the limitation for issuing a show cause notice or passing an order-in-original. en-us Mon, 13 Jul 2026 09:20:09 +0530 Mon, 13 Jul 2026 09:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16907 GST notifications must be preceded by the GST Council's recommendations, and the Council has no power to ratify notifications after issuance. The article notes that ratification was treated as without jurisdiction in the cited High Court decision, with show cause notices based on the notifications described as liable to be set aside, subject to liberty to issue fresh notices to the extent the notifications remain valid. It also states that extending time for annual returns does not automatically extend the limitation for issuing a show cause notice or passing an order-in-original. Articles Goods and Services Tax - GST Mon, 13 Jul 2026 09:20:09 +0530 https://www.taxtmi.com/article/detailed?id=16907