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TMI Blog2024 (9) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... not in consonance with the provisions of 168(A) of the Central GST Act, 2017. If the said notification cannot stand the scrutiny of law, all consequential actions so taken on the basis of such notification would also fail. 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 well as bringing on record the materials on which they claim the applicability of the force majeure. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 made any recommendation till date and in spite of that, the Central Board of Indirect Taxes and Customs had issued a Notification bearing No.56/2023-CE dated 28.12.2023 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 petitioners 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 Government, there is no extension even for the Financial Year 2018-2019 and 2019-2020 as has been done by the notification bearing No.56/2023 dated 28.12.2023. Under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings are concerned. However, he submits that the notifications bringing the enactments are yet to come into force. 11. Mr. B. Gogoi, 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 Petitioners submitted that the provisions of Section 11(4) of the Assam GST Act, 2017 permits that certain notifications which relates to Section 11(1) and 11(2) of the Assam GST Act, 2017 can only be adopted. The learned counsel submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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