Gauhati HC Grants Interim Relief in GST Notification & Section 168A Dispute

Merle Construction and Marketing Pvt. Ltd. Vs Union of India and 3 Ors (Guwahati High Court)  In the case of Merle Construction and Marketing Pvt. Ltd. Vs Union of India and others, the Gauhati High Court addressed a petition challenging the validity of Notification No. 56/2023 issued by the Central Board of Indirect Taxes and Customs, which extended the deadline for passing orders under Section 73(9) of the CGST Act, 2017. The petitioner argued that the notification was ultra vires as it lacked the mandatory recommendation from the GST Council, making it inconsistent with Section 168A of the...