Benefit of CBIC Notification Which is Ultra Vires to CGST Act cannot be utilised by State GST Dept: Gauhati HC [Read Order]
The court held that the petitioners are entitled to interim protection pending the notice and directed that no coercive action shall be taken on the basis of the assessment order dated April 26, 2024
The Gauhati High Court has held that the State goods and services tax ( GST ) Authorities cannot take the benefit of Notification No. 56/2023-CE, which ultra vires the central Goods and Service Tax Act ( CGST Act ), 2017. The bench found that prima facie the notification bearing No. 56/2023 is not in consonance…
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