Back
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
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 Goods and Service Tax Act, 2017/Arunachal Goods & Service Tax Act, 2017. Mr. Mishra further submits that Section 168A of the CGST Act, 2017, vests power with the Government to extend time limit prescribed under CGST Act, 2017, in respect of the actions which cannot be completed or complied due to force majeure and in respect of financial
The extension of time limits under the Central Goods and Services Tax Act requires a recommendation from the GST Council; absence of such recommendation renders the extension ultra vires.
The exercise of powers under Section 168A of the GST laws by the Government is contingent upon recommendations from the GST Council, and acting without such recommendations is ultra vires.
The GST Council's recommendations, once accepted by the Government, are binding, and extensions of time limits under the CGST Act are valid when justified by circumstances such as the COVID-19 pandem....
Cross-empowerment of State GST officers under the CGST Act requires a government notification; without it, their actions are invalid.
(1) Estoppel – There cannot be any estoppel against Government in exercise of its sovereign, legislative and executive functions.(2) Court cannot interfere in policy matters of Government unless such....
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....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
