JUDGMENT :

1. This hearing has been done through hybrid mode.

3. Further, the petition also challenges Notification No. 56/2023-Central Tax dated 28th December, 2023, Notification No. 56/2023-State Tax dated 11th July, 2024, Notification No. 09/2023-Central Tax dated 31st March, 2023 as also Notification No. 09/2023-State Tax dated 22nd June, 2023 (hereinafter ‘impugned notifications’)

“4. Submissions have been heard in part. The broad challenge to both sets of Notifications is on the ground that the proper procedure was not followed prior to the issuance of the same. In terms of Section 168A , prior recommendation of the GST Council is essential for extending deadlines. In respect of Notification no.9, the recommendation was made prior to the issuance of the same. However, insofar as Notification No. 56/2023 (Central Tax) the challenge is that the extension was granted contrary to the mandate under Section 168A of the Central Goods and Services Tax Act, 2017 and ratification was given subsequent to the issuance of the notification. The notification incorrectly states that it was on the recommendation of the