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TMI Blog2025 (1) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... ing declaration of N/N. 56/2023 dated 28.12.2023 to be ultra vires on the ground that the corresponding notification has not been issued by the respondent No. 2/State Government. That cannot be a ground for seeking declaration of the notification impugned herein to be ultra vires. Even otherwise, no ground worth consideration has been raised by the petitioner in this petition and the petitioner is always at liberty to take recourse to the remedy of appeal as has been provided under Section 107 of the CGST Act, 2917. It is not a case where the petitioner is remediless. The central notification was valid, the absence of a state notification did not affect its enforceability, and the petitioner should seek the alternative appellate remedy. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to March, 2020 till 31.08.2024 as ultra-vires Section 168-A of the Central Goods and Services Tax Act, 2017 ( CGST Act ), AND ANNEXURE P/3 (b) Issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the Respondent No. 3 is passing the Impugned order dated 27.08.2024 without there being any corresponding Notification issued under Section 168-A of the Chhattisgarh Goods and Services Tax Act, 2017 ( CGGST Act ) as akin to Notification No. 56/2023-Central Tax dated 28.12.2023 as ultra-vires Section 168-A of the Chhattisgarh Goods and Services Tax Act, 2017 also manifestly arbitrary and violative Article 14 of the Constitution; AND ANNEXURE-P/1 ANNEXURE-P/3 (c) Issue a Writ of Mandamus or any other ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .4.2021 to 30.5.2021 was extended to 31.5.2021. Thereafter Notification No. 13/2022-Central Tax, dated 5.7.2022 extended time limit for issue of order under Section 73 (10) for tax period 2017-18 till 30.09.2023 but there is no reference to force majeure conditions in the Notification. Later, Notification No. 9/2023-Central Tax, dated 31.3.2023 was issued under Section 168A of the CGST Act and in partial modification of Notification No. 35/2020-Central Tax, dated 3.4.2020, Notification No. 14/2021-Central Tax dated 1.5.2021 and Notification No. 13/2022-Central Tax, dated 5.7.2022, extending the limitation for concluding the adjudication of show cause notice issued under Section 73 for the tax period 2019-20 till 30.06.2024, thereby extendin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent No. 3. In absence of the reply, respondent No. 3 went ahead and passed the impugned order dated 27.08.2024 confirming the tax liability in a sum of Rs. 43,75,104/- and penalty in a sum of Rs. 4,37,510/- along with interest in a sum of Rs.34,17,616/ under Section 50 of the GST Act. He further submits that though against the impugned order, an appeal lies to the appellate authority under Section 107 of the Act, however, the extension of time granted to conclude the proceedings under Section 73 for the year 2019-20, vide Notification No. 56/2023-Central Tax dated 28.12.2023 issued by the respondent No. 4 and being contrary to Section 168A of the CGST/SGST Acts, can only be agitated before this Court. Thus, aggrieved by the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Chhattisgarh Goods Service Tax Act, 2017 as was not done in the State of Assam. 6. On the other hand, Mr. Ramakant Mishra, learned Deputy Solicitor General of India/respondent No. 1 as well as Mr. Shashank Thakur, learned Deputy Advocate General for the State/respondents No. 2 and 3 submit that since the petitioner has alternative efficacious remedy of appeal under Section 107 of the Act of 2017, this petition is not maintainable. Even otherwise, in essence, the petitioner is seeking issuance of a corresponding Notification under the Chhattisgarh GST Act 2017 and seeks declaration of the Notification No. 56/2023 to be ultra vires on this ground only. Even otherwise, the petitioner has not made any ground seeking indulgence of this Court o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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