Hindustan Construction Company Limited Vs. Union of India
Date: August 30, 2024
Subject Matter
Extension of time limits under Section 168A provided vide 56/2023-CT: Interim protection granted
Summary
The petitioner challenges the notification No. 56/2023 dated December 28, 2023, issued by the Central Board of Indirect Taxes and Customs, stating that it is ultra vires Section 168A of the CGST Act, 2017 due to the lack of a recommendation from the…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Issue notice making it returnable on 17.09.2024. 2. Mr. S. C. Keyal, the learned Standing Counsel GST, appears on behalf of the Respondent Nos. 1, & 5 and Mr. B. Gogoi, the learned Standing Counsel for the Finance and Taxation Department, Government of Assam, appears on behalf of the Respondent Nos. 2, 3 & 4 and accepts notice. 3. Takin…