No GST Council Recommendation for Noti. 56/2023 issuance Extending S. 73(10) Time Limit: Gauhati HC stays Coercive Proceedings [Read Order]

Until the next hearing on August 21, 2024, the High Court has prohibited the GST officers from taking any coercive actions
No GST Council - issuance Extending S. 73(10) Time Limit - Gauhati HC - Coercive Proceedings - taxscan

The Gauhati High Court observed that Notification No. 56/2023, issued on December 28, 2023, was issued without the GST ( Goods and Services Tax ) Council’s recommendation, and thus it does not withstand legal scrutiny and all subsequent actions cannot be sustainable. The Notification has extended the time limit under Section 73(10) of the GST…

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