Central Board of Indirect Taxes And Customs And Ors Vs Barkataki Print And Media Services And Ors
Date: January 6, 2025
Court: High Court
Bench: Gauhati
Type: Review Petition
Judge(s)/Member(s): DEVASHIS BARUAH
Subject Matter
GST Notification ratification cannot substitute recommendation
Summary
In the case titled *Central Board of Indirect Taxes and Customs and Ors. v. Barkataki Print and Media Services & Ors.*, the Hon’ble Gauhati High Court dismissed a review petition concerning a prior court decision. The initial case (WP(C) No. 3585…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT This is an application seeking review of the judgment and order dated 19.09.2024 passed in WP(C) No.3585/2024, whereby this Court had held the Notification No. 56/2023-CT to be ultra vires , the Central Goods and Service Tax Act, 2017 and accordingly set aside and quashed the said Notification. 2. The sole ground taken in the instant review app…