9911796707
TMI Blog2024 (9) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 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 7/7 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 opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axes and Customs is ultra vires Section 168A of the CGST Act, 2017 on the ground that there is no recommendation 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to carry out complete the audit, assessment etc. for lack of manpower. The learned counsel submitted that not 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that in view of the new Finance Bill, 2024 whereby various amendments have been suggested and are likely to be 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. B. Gogoi, the learned Standing counsel appearing on behalf of the Finance and Taxation Department, 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. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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