2024 (11) TMI 1421

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....ent no. 4. 5. Petitioner has challenged Notification No. 09/ 2023-Central Tax dated 31.03.2023, as well as Notification dated 56/ 2023-Central Tax dated 28.12.2023, issued by respondent no. 1, as ultra vires the provisions of Central Goods and Services Tax Act, 2017. 6. By these two notifications, Central Government extended the time limit for passing order under Section 73(10) of CGST Act. Section 168A of CGST Act enables the Central Government to extend time limit in special circumstances. Since Central Government has invoked the power available to it under Section 168A for issuing the impugned notifications, therefore, it would be relevant to extract Section 168A, which is as under :   "168 A. Power of Government....

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....arned counsel for petitioner relies upon the judgment rendered by Gauhati High Court, in the case of Barkataki Print and Media Services v. Union of India, 2024 SCC OnLine Gau 1557, for submitting that the Notification dated 56/2023 does not have the backing of recommendation of the GST Council. He submits that Central Government, in its counter affidavit filed before Gauhati High Court, had stated that, since meeting of GST Council could not be held, and in view of extreme urgency, Notification No. 56/ 2023 was issued by Central Government. Paragraph Nos. 23 & 24 of the aforesaid judgment, rendered by Gauhati High Court, are reproduced below: "23. The record further reveals and more particularly from the stand of the CGST....