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GST Notification No. 56/2023-CT Ultra Vires & Unsustainable: Gauhati HC
Case Law Details
- Case Name
- Barkataki Print And Media Services Vs Union Of India And 4 Ors. (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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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 deadl...
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