Hindustan Construction Company Limited Vs. Union of India & Ors. (Gauhati High Court)
In the case of Hindustan Construction Company Limited Vs. Union of India & Ors., the Gauhati High Court granted interim relief to the petitioner, Hindustan Construction Co. (HCC), against a notification issued by the Central Board of Indirect Taxes and Customs (CBIC). HCC challenged Notification No. 56/2023, dated 28.12.2023, as ultra vires the CGST Act, 2017, on the grounds that it was issued without the mandatory recommendation from the GST Council. HCC argued that the extension of time limits under Section 168A of the CGST Act was not justified by force majeure, citing the lack of manpower in GST departments as an invalid reason for the extension. The court acknowledged these arguments and granted interim protection, ruling that no coercive action could be taken until the next hearing. The court also directed the respondents to file affidavits by 13.09.2024 to clarify their stance on the applicability of force majeure. The case will be revisited in light of the proposed amendments in the Financial Bill 2024, which may provide further relief to the petitioner.
Matter Argued by Ld. Counsel Mr. Bharat Raichandani
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT
