Notification No. 56/2023 Which Extended Time to Pass Order u/s 73 Wasn’t in Consonance With Provisions of Section 168A | HC

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GST Council recommendation

Case Details: Jawahar Singh v. Union of India - [2024] 166 taxmann.com 547 (Gauhati)

Judiciary and Counsel Details

  • Devashis Baruah, J.
  • R.S. Mishra, Adv. for the Petitioner.
  • S.C. Keyal, SC, CGST & B. Gogoi, SC, Finance & Taxation for the Respondent.

Facts of the Case

In the present case, the petitioner has challenged the action on part of the Central Board of Indirect Taxes and Customs in issuance of Notification No. 56/2023-CT dated 28.12.2023. The petitioner contended that the said notification which extended time limit for passing of order under section 73(9) for Financial Year 2018-19 and 2019-20 was issued without recommendation of GST Council which was mandatory requirement under Section 168A.

High Court Held

The Honorable High Court noted that Notification No. 56/2023 was not in consonance with provisions of Section 168A since the GST Council has not made any recommendation to extend the time limit for passing of order. Therefore, the Court held that if said notification could not stand scrutiny of law, all consequential actions taken on basis of such notification would also fail. Thus, the Court granted interim protection and directed that no coercive action shall be taken on the basis of impugned assessment order.

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