Notification No. 56/2023-CT ultra vires S. 168A for extending timeline for passing GST Order for FY 2018-19 and 2019-20

Last updated: 27 September 2024

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Quick Summary

The Gauhati High Court has ruled that Notification No. 56/2023-Central Tax is invalid and cannot be legally sustained. The court found that the notification, which extended the time for passing GST orders for FY 2018-19 and 2019-20, was issued without the necessary recommendation from the GST Council and without proper consideration of 'force majeure' circumstances. Consequently, orders passed under this notification have been set aside.

Court :
Gauhati High Court

Brief :
The Hon'ble Gauhati High Court (High Court of Assam, Nagaland, Mizoram and Arunachal Pradesh) in M/s Barkataki Print and Media Services v. Union Of India and Others [Case No.: WP(C)/3585/2024 dated September 19, 2024] held that the Notification No. 56/2023-Central Tax dated December 28, 2023 is ultra vires the provisions of Section 168A of the Central Goods and Services Act, 2017 as well as there being no notification issued by the State Government in conformity with Section 168A of the Assam Goods and Services Act, 2017 and is not legally sustainable in law. Accordingly, the same is set aside and quashed.

Citation :
Case No.: WP(C)/3585/2024 dated September 19, 2024

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