Notification No. 56/2023-CT ultra vires S. 168A for extending timeline for passing GST Order for FY 2018-19 and 2019-20

The Hon’ble Gauhati High Court (High Court of Assam, Nagaland, Mizoram and Arunachal Pradesh) in M/s Barkataki Print and Media Services v. Union Of India and Others [Case No.: WP(C)/3585/2024 dated September 19, 2024] held that the Notification No. 56/2023-Central Tax dated December 28, 2023 is ultra vires the provisions of Section 168A of the Central Goods and Services Act, 2017 as well as there being no notification issued by the State Government in conformity with Section 168A of the Assam Goods and Services Act, 2017 and is not legally sustainable in law. Accordingly, the same is set aside and quashed.

The Complete Newsletter along with the Judgement copy can be accessed at: https://www.a2ztaxcorp.com/notificati...

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