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TMI Blog2024 (9) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... the GST Council which is the mandatory requirement for the purpose of issuance of the said Notification - HELD THAT:- This Court having heard the learned counsels appearing on behalf of the parties is of the opinion that it prima facie appears that the Notification bearing No.56/2023 is not in consonance with the provisions of Section 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 is of the opinion, that the petitioner herein is entitled to an interim protection pending the notice. Till the next date, no coercive action shall be taken on the basis of impugned assessment order dated 22.04.2024 - Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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- CT 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-CT dated 28.12.2023 thereby extending the period to pass the order under Section 73(9) of the CGST Act, 2017 for the Financial Year 2018-2019 up to the 30.04.2024 and for the Financial Year 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.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 parimateria 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 such circumstances, the GST Authorities cannot nullify the provisions of limitation as set out in the AGST Act, 2017. 9. The learned counsel appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding 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 the 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 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 that a notification granting an extension is not conceived in Section 11(4) of AGST Act, 2017 and as such the State GST Authorities cannot take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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