9911796707
TMI Blog2025 (1) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... Seeking review of the judgment and order whereby this Court had held the N/N. 56/2023-CT to be ultra vires - sole ground taken in the instant review application is that the N/N. 56/2023-CT was subsequently ratified by the GST Council in its meeting held on 22.06.2024 and as such, there is an error apparent in the impugned judgment and order sought to be reviewed. HELD THAT:- This Court finds no g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court during the course of the hearing enquired with Mr. S.C. Keyal, the learned Standing Counsel of the CGST as to whether a ratification subsequently can take care of the recommendation which was required as per Section 168A of the CGST Act, 2017. This query was made taking into account that by way of a recommendation a process is initiated by way of a proposal, whereas ratification can only b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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