Notification 56/2023-CE dated 28.12.2023 is ultra vires section 168A of CGST Act, 2017: Gauhati HC

Shyam Steel Vs Union of India And 5 Ors (Gauhati High Court) Gauhati High Court held that notification no.56/2023-CE dated 28.12.2023 is not in consonance with the provisions of 168(A) of the Central GST Act, 2017. Hence, all consequential actions so taken on the basis of such notification would also fail. Facts- Petitioners have assailed the action on the part of the Central Board of Indirect Taxes and Customs in issuance of a notification bearing No. 56/2023 dated 28.12.2023. The challenge to the said notification are for two fold. First, the said notification so issued by the Central Board ...