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TMI Blog2024 (11) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... ek Bharti Sharma, J. ORDER 1. Mr. J.K. Mittal and Mr. P.K. Chauhan, learned counsel for petitioner. 2. Mr. Manoj Kumar, learned Standing Counsel for Union of India/ respondent no. 1. 3. Ms. Puja Banga, learned Brief Holder for State of Uttarakhand/ respondent nos. 2 & 3. 4. Mr. Shobhit Saharia, learned counsel for respondent no. 4. 5. Petitioner has challenged Notification No. 09/ 2023-Central Tax dated 31.03.2023, as well as Notification dated 56/ 2023-Central Tax dated 28.12.2023, issued by respondent no. 1, as ultra vires the provisions of Central Goods and Services Tax Act, 2017. 6. By these two notifications, Central Government extended the time limit for passing order under Section 73(10) of CGST Act. Section 168A of CGST Act e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Notification No. 09/2023 has been issued on the recommendations of the GST Council, however, he fairly submits that he does not have clear instructions, as to whether Notification No. 56/2023 was issued by Central Government, based on the recommendations of the GST Council, or not. 9. Learned counsel for petitioner relies upon the judgment rendered by Gauhati High Court, in the case of Barkataki Print and Media Services v. Union of India, 2024 SCC OnLine Gau 1557, for submitting that the Notification dated 56/2023 does not have the backing of recommendation of the GST Council. He submits that Central Government, in its counter affidavit filed before Gauhati High Court, had stated that, since meeting of GST Council could not be held, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 56/2023CT dated 28.03.2023 and the request for recommendation shall be placed before the GST Council for ratification in the next meeting. In addition to that, in the first affidavit filed by the Assistant Commissioner, Law in WP(C) No. 1229/ 2024, the same stand was taken. It is also relevant to mention that during the course of the hearing, the relevant excerpts of Meeting of the GST Council in its 50th, 51st, 52nd, 53rd and 54th Meeting were placed wherein also there is no mention of any recommendation from the GST Council. 10. Let counter affidavits be filed by all the respondents within six weeks. Rejoinder, if any, be filed within two weeks thereafter. 11. List on 25.02.2025. 12. In the meantime, effect and operation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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