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TMI Blog2024 (8) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot stand the scrutiny of law, all consequential actions so taken on the basis of such notification would also fail. This Court duly takes note of the submission of Mr. S.C Keyal, the learned Standing Counsel that the Petitioner would be entitled to the reliefs as proposed in the Financial Bill 2024. In addition to that, this Court also finds that an examination would be required as regards the applicability of the force majeure in respect to the notification bearing No. 56/2023 taking into account the contents of the Minutes of the 49th Meeting of the GST Council. However for the purpose of deciding the same, this Court is of the opinion that an opportunity has to be granted to the Respondent Authorities to place on record their stand as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the GST Council which is the mandatory requirement for the purpose of issuance of the said notification. Referring to the various provisions of the GST Act as well as the 49th Meeting of the GST Council, the learned counsel submitted that the GST Council had made a recommendation thereby extending the time limit for passing of the order under Sub-Section (9) of Section 73 of the CGST Act, 2017 for the Financial Year 2017-2018 up to 31.12.2023; for the Financial Year 2018-2019 up to 31.03.2024 and for the Financial Year 2019-2020 up to 30.06.2024. 5. In pursuance to the said recommendation, a notification bearing No.9/2023-CE was issued on 31.03.2023 by the Central Board of Indirect Taxes and Customs. Thereupon, the GST Council has not ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being able to carry out the audit/assessment etc. on account of lack of man power as would appear from the Minutes of the Meeting of the 49th GST Council cannot under any circumstances be said to be a force majeure . The learned counsel therefore submitted that even on this ground, the notification bearing No.56/2023 dated 28.12.2023 is to be rendered ultra vires the provisions of the CGST Act, 2017. 8. In addition to that, the learned counsel appearing on behalf of the petitioner also submitted that the State exercises the power to collect taxes under the provisions of the Assam Goods and Service Tax Act, 2017. In the AGST Act, 2017, there is a pari-materia provision similar to Section 168A of the CGST Act, 2017. In the case of the State G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought into the CGST Act, 2017 by issuance of necessary notifications, the Petitioner herein would be entitled to all the reliefs insofar as the assessment proceedings are concerned. However, he submits that the notifications bringing the enactments are yet to come into force. 11. Mr. S. C. Keyal, the learned Standing Counsel, appearing on behalf of the Assam GST, submitted that the authorities under the Assam GST follows the notifications which has been issued by the Central GST and as such said notification bearing No.56/2023 dated 28.12.2023 shall also be applicable insofar as the Assam GST is concerned. 12. Per contra the learned counsel appearing on behalf of the Petitioner submitted that the provisions of Section 11(4) of the Assam G ..... X X X X Extracts X X X X X X X X Extracts X X X X
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