2024 (8) TMI 768

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.... MR. JUSTICE DEVASHIS BARUAH For the Petitioner(s): Ms. N Hawelia Ms. ML Gope. For the Respondent(s): Dr. BN Gogoi Central Government Advocate Mr. B Choudhury Standing counsel, Finance and Taxation Department Government of Assam ORDER PER Heard Ms. N Hawelia, the learned counsel appearing on behalf of the petitioners. 2. Issue notice, making it returnable on 21.08.2024. 3. Dr. BN Gogoi, th....

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.... attachment to DRC 01 dated 08.05.2024. 5. The case of the petitioner herein is that the Notification which was issued being Notification No. 56/2023 dated 28.12.2023 is ultra vires to the provisions of Section 168A of the CGST Act of 2017 inasmuch as, the said Notification has been issued without taking the recommendation from the GST Council, which is otherwise, a mandatory condition. In additi....

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....attention of this Court to Section 73 (2) of the CGST Act of 2017 submitted that in the instant case, the notice was issued on 08.05.2024. In terms with the mandates of the said Section, the said notice has to be issued three months prior to the passing of an order under Section 73 (9) of the CGST Act of 2017. Again reiterating her submissions that the Notification No. 56/2023 is ultra vires, the ....

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....h circumstances, it is the opinion of this Court that if the Notification No. 56/2023 cannot stand the scrutiny of law, all subsequent action(s) taken on the basis thereof also cannot be sustainable. 10. Under such circumstances, this Court till the next returnable date, directs the respondent authorities not to take any coercive action against the petitioner in respect to the notice dated 08.05.....