Gauhati HC stays GST Recovery Based on Extension Granted via Notification No.09/2023-CT

Maina Devi Choraria Vs Union of India And 6 Ors. (Gauhati High Court) Gauhati High Court restrains GST authorities from recovery of the amount assessed on the strength of extension of time under section 73(10) vide Notification No.09/2023-CT dated 31/03/2023 Where High Courts through out the country have granted interim relief to carry on the proceedings on the strength of extension of time under section 73(10) of the CGST Act vide Notification No.09/2023-CT dated 31/03/2023 but with a direction not to pass any final orders, the Hon’ble Gauhati High Court has restrained the GST Author...