Shyam Steel Vs Union of India And 5 Ors
Date: August 2, 2024
Subject Matter
Notification 56/2023-CT that extended the timeframe for passing orders u/s 73(9) is ultra vires Section 168A of CGST Act
Summary
The case involves a writ petition challenging a notification (No. 56/2023) issued by the Central Board of Indirect Taxes and Customs on December 28, 2023, that extended the timeframe for passing orders under Section 73(9) of the CGST Act for the fina…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Issue notice making it returnable on 21.08.2024. 2. Mr. S. C. Keyal, the learned counsel appears on behalf of the Respondent Nos. 1, 2 and 3 and Mr. H. Baruah, the learned Standing counsel appears on behalf of the Respondent Nos. 4 & 5 accepts notice. 3. Taking into account that all the Respondents are duly represented, extra copies of the…