9911796707
TMI Blog2024 (8) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... as a force majeure and what were the circumstances, under which the provisions of Section 168A was invoked would require a determination and the same can be done on the basis of an affidavit to be filed by the respondent authorities. Be that as it may, a perusal of the materials on record prima facie show that there was no recommendation made by the GST Council before issuance of the Notification No. 56/2023 dated 28.12.2023. Under such circumstances, it is the opinion of this Court that if the Notification No. 56/2023 cannot stand the scrutiny of law, all subsequent action(s) taken on the basis thereof also cannot be sustainable. This Court till the next returnable date, directs the respondent authorities not to take any coercive action ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period 2019-20 along with attachment to DRC 01 dated 08.05.2024. 5. The case of the petitioner herein is that the Notification which was issued being Notification No. 56/2023 dated 28.12.2023 is ultra vires to the provisions of Section 168A of the CGST Act of 2017 inasmuch as, the said Notification has been issued without taking the recommendation from the GST Council, which is otherwise, a mandatory condition. In addition to that, the learned counsel appearing on behalf of the petitioners submitted that the powers under Section 168A can only be exercised in the circumstance, there is a force majeure. 6. Referring to the minutes of the 49th Meeting of the GST Council dated 18.02.2023, the learned counsel for the petitioners submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the materials on record prima facie show that there was no recommendation made by the GST Council before issuance of the Notification No. 56/2023 dated 28.12.2023. Under such circumstances, it is the opinion of this Court that if the Notification No. 56/2023 cannot stand the scrutiny of law, all subsequent action(s) taken on the basis thereof also cannot be sustainable. 10. Under such circumstances, this Court till the next returnable date, directs the respondent authorities not to take any coercive action against the petitioner in respect to the notice dated 08.05.2024. It is, also made clear that during the subsistence of the instant order, the respondent authorities can pass the order under Section 73 (9) of the CGST Act of 2017. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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