Extension of time limits under Section 168A of CGST Act: HC grants interim protection

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 und...