Merle Construction and Marketing Pvt. Ltd. Vs Union of India
Date: August 1, 2024
Subject Matter
Notification 56/2023 extending the deadline for issuance of order u/s 73(9) without any recommendation from the GST Council is a violation
Summary
The petitioner challenges a notification (No. 56/2023) issued by the Central Board of Indirect Taxes and Customs on December 28, 2023. The petitioner argues that this notification is ultra vires Section 168A of the CGST Act, 2017 because it was issue…
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 Standing Counsel appears on behalf of the Respondent Nos. 1, 2 and Mr. B Gogoi, the learned Standing Counsel appears on behalf of the Respondent Nos. 3 & 4 accepts notice. 3. Taking into account that all the Respondents are duly represented, extra copies of the…