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TMI Blog2024 (10) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... fication 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 petitioners herein are 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 23.04.2024 - The respondents are directed to file their affidavits on or before 15.09.2024. List accordingly. - HON BLE MR. JUSTICE DEVASHIS BARUAH For the petitioner (s) : Ms. N. Hawelia, Advocate For the respondent (s) : Mr. B. Gogoi, Advocate Dr. B.N. Gogoi, Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.2024. 6. 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 2019-2020 up to the 31.08.2024. 7. Drawing the attention of this Court to the provision of Section 168A of the CGST Act, 2017 the learned counsel appearing on behalf of the petitioners submitted that without t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 10. The learned counsel appearing on behalf of the petitioners submitted that the order which has been impugned in the instant proceedings is an order which pertains to the Financial Year 2018-19 and had been passed post 31.03.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication bearing No.56/2023 dated 28.12.2023 shall also be applicable insofar as the Assam GST is concerned. 13. 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 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 the benefit of the Notification bearing No.56/2023-CT which is also otherwise ultra vires the CGST Act, 2017. 14. This Court having heard the learned counsels appearing on behalf of the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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