MAHABIR TIWARI

Vs.

THE UNION OF INDIA & ORS.

 WP(C)/567/2024 

HIGH COURT: Gauhati

DATED: 02.06.2025

Citation: 2025 Taxo.online 1017

Demand – Validity of GST notification 56/2023-CT dated 28.12.2023 – Extending time limits under Section 168A of CGST Act, 2017 without GST Council recommendation and force majeure conditions – Petitioner argued notification was ultra vires as issued without GST Council recommendation and absence of force majeure conditions as required under Section 168A – Coordinate Bench already quashed similar notification in WP(C) No. 3585/2024 establishing that Section 168A requires mandatory GST Council recommendation based on force majeure conditions

Held

Writ petition disposed – Court held notification to be ultra vires and quashed – Show cause notice and order-in-original set aside.

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