GST Notification No. 56/2023-CT Ultra Vires & Unsustainable: Gauhati HC

Barkataki Print And Media Services Vs Union of India And 4 Ors. (Gauhati High Court) In the case of Barkataki Print And Media Services Vs Union of India & Ors., the Gauhati High Court assessed the legality of Notification No. 56/2023-CT issued without the recommendation of the GST Council. The key issue was whether the notification, extending time limits under Section 168A of the GST Act, was ultra vires, as it lacked the Council’s recommendation and did not arise from a force majeure event, as required by law. Section 168A grants the government power to extend deadlines, but only wi...