Interim protection granted by High Court against coercive action ...

Tax assessment order challenged; HC grants interim protection, questions notification's legality.

Case Laws GST

August 20, 2024

Interim protection granted by High Court against coercive action based on assessment order pending challenge to notification No. 56/2023 issued u/s 73(9) of CGST Act, 2017. Court prima facie observed notification may be ultra vires Section 168A. Examination required regarding applicability of force majeure based on GST Council meeting minutes. Respondents directed to file affidavits by 19.08.2024. No coercive action permitted till next date based on impugned assessment order dated 05.05.2024.

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Interim protection granted by High Court against coercive action ...

Tax assessment order challenged; HC grants interim protection, questions notification's legality.

Case Laws GST

August 20, 2024

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