Notification No.56/2023 declared illegal for non-compliance with Section 168A CGST Act procedural rules

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....The HC declared Notification No.56/2023 dated 28.12.2023 as vitiated and illegal due to non-compliance with mandatory procedural conditions under Section 168A of the CGST Act, 2017, including the absence of the GST Council's recommendation. The Court relied on prior precedent addressing jurisdictional errors, violation of natural justice, and errors apparent on the record, directing reassessment by the authorities. Consequently, all impugned orders based on the invalid notification were set aside. The writ petition was disposed of accordingly.....