Central Board of Indirect Taxes And Customs And Ors Vs Barkataki Print And Media Services And Ors (Gauhati High Court)
The Hon’ble Gauhati High Court in the case of the Central Board of Indirect Taxes and Customs and Ors. v. Barkataki Print and Media Services & Ors. [Review Pet./206/2024 dated January 7, 2025] dismissed the review petition wherein the Petitioner had file review application of Barkataki Print and Media Services v. Union of India (WP(C) No. 3585/2024 dated September 19, 2024), whereby the Court had held that Notification No. 56/2023-Central Tax Dated: 28th December, 2023 (“the Notification”) to be ultra vires of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). Hence, the said order was set aside and the Notification was quashed.
The issue raised in the review petition was that the Notification was subsequently ratified by the GST Council in its meeting held on June 22, 2024.
This Court during the course of the hearing enquired whether a ratification subsequently can take care of the recommendation which was required as per Section 168A of the CGST Act.
This query was made taking into account that by way of a recommendation a process is initiated by way of a proposal, whereas ratification can only be applied when there is a requirement of an approval and both the terms, under no circumstances, can be said to be the same.
