2026 (2) TMI 1330

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....the respondents exercising powers under Section 168A of the Central Goods and Service Tax Act, 2017. 3. At the outset, Mr. Raghuraman has submitted that a similar issue fell for consideration of this Court in Shyam Udyog vs. Union of India & Ors.(Writ Petition (L) No. 10058 of 2025) 2025 (4) TMI 1168, in which a co-ordinate Bench of this Court (Coram: B.P. Colabawalla, J. and Firdosh P. Pooniwalla, J.) passed the following interim order dated 16 April, 2025: "1. The above Writ Petition has been placed on board seeking certain amendments as per the draft amendment tendered to the Court. Having  heard the learned counsel for the parties and pursuing the amendment sought, we find that the amendments are sought at the pre-admis....

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....023-Central Tax dated 31st March, 2023 and the Notification No. 9/2023-State Tax dated 24th May, 2023 are issued on the recommendation of the GST Council, the subsequent Notifications, namely, Notification No. 56/2023-Central Tax dated 28 December, 2023 and Notification No. 56/2023-State Tax dated 16th January, 2024 are not issued on the recommendation of the GST Council. Since there has been non-compliance of the provisions of Section 168A, the same are impugned in the present Writ Petition. 4. The reason why the impugned order is challenged, is because if the Notifications dated 28th December, 2023 and 16th January, 2024 are set aside, then, as a corollary, the impugned Order would also have to go, as the same is passed beyond th....