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THE GAUHATI HIGH COURT, (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) (ITANAGAR BENCH)
N. UNNI KRISHNAN NAIR
Mahabir Tiwari, Son of Late Jagdish Tiwari – Appellant
Versus
Union of India, represented by the Secretary of Govt of India, Ministry of Finance – Respondent
| Table of Content |
|---|
| 1. challenge to notification no. 56/2023-central tax (Para 2 , 3 , 4 , 5) |
| 2. counsel's argument about court authority. (Para 6) |
| 3. extension of timelines under cgst act (Para 7 , 8 , 9) |
| 4. previous rulings on notification no. 56/2023-central tax (Para 10 , 11) |
| 5. court's order to quash the notification (Para 12 , 13 , 14) |
ORDER :
(N. UNNI KRISHNAN NAIR, J.)
Heard Mr. R. S. Mishra, learned counsel for the petitioner. Also heard Mr. M. Ete, learned counsel appearing on behalf of Mr. M. Kato, learned Dy. SGI for the respondents No.1 to 5.
2. The petitioner by way of instituting the present proceeding has questioned the legality and validity of the Notification No.56/2023-Central Tax, dated 28.12.2023 and has also assailed the Demand-cum-Show Cause Notice, dated 30.05.2024 issued under C.No.IV(09)12/ADJ/GST/LC/ACI/2024-25/316-318, by the respondent No. 5 and also, the Order-in-Original No. 91/CGST/ADJ/AC/2024-25, dated29.08.2024, passed by the respondent No. 5.
3. Mr. Mishra, learned counsel for the petitioner submits that the petitioner, who is a business man has been served with a Show-Cause Notice dated 30.05.2024, by the respondent No. 5, under the provisions of Central Good
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Cross-empowerment of State GST officers under the CGST Act requires a government notification; without it, their actions are invalid.
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Section 19 of the Constitution (101st Amendment) Act preserves existing laws but does not confer unrestricted authority to amend post-GST transition, resulting in the invalidation of later amendments....
Rule 96(10) of the CGST Rules, which restricted refunds of IGST on exports where benefits of certain notifications were availed, was declared void for future cases following its omission by new legis....
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