Gauhati HC quashes GST Notification 56/2023 Extending of Demand Order Deadlines ruling Ultra Vires to Provision 168A [Read Order]

The bench ruled that any actions based on the notification, including the extension of deadlines for passing orders, were deemed invalid
By Navasree A.M - On September 20, 2024 10:55 am - 2 mins read
Gauhati HC - GST Notification - Demand Order - Ultra Vires - Provision 168A - taxscan

In a recent judgment, the Gauhati High Court quashed Notification No. 56/2023, issued by the Central Board of Indirect Taxes and Customs ( CBIC ) on December 28, 2023, deeming it ultra vires to Section 168A of the Central Goods and Services Tax (CGST) Act, 2017. The petitioner challenged the notification on two primary grounds:…

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