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SAUMITRA DAYAL SINGH, MANJIVE SHUKLA
Neeru Menthol Private Limited – Appellant
Versus
Goods And Service Tax Council – Respondent
JUDGMENT
Heard Sri. Rakesh Ranjan Agrawal, learned Senior Advocate assisted by Sri. Suyash Agarwal, learned counsel for the petitioner, learned counsel for respondent No.3 and Sri. Ankur Agarwal, learned counsel appearing on behalf of respondent Nos. 4 and 5. Sri. N.C. Gupta, learned counsel for respondent nos. 1 and 2.
2. In connected Writ Tax No.1393 of 2023, following submissions were noted:
3. In the present case, it has further been submitted that the further impugned notification No.56 of 2023 dated 28th December, 2023, has been issued only under the Central GST Act, 2017, that too, without p
Notifications issued under GST laws must comply with statutory requirements, including obtaining necessary approvals, or they may be deemed invalid.
Notifications under GST must comply with statutory requirements and obtain necessary approvals; extensions for issuing notices must be justified.
Notifications issued under GST must have prior approval from the GST Council, and time limits for issuing show cause notices are strictly enforced.
Procedural fairness is essential in tax proceedings; failure to provide notice of personal hearing invalidates the order.
The court ruled that personal hearing rights depend on a formal request by the assessee, and decisions on limitation for appeals under special statutes cannot be easily extended without valid justifi....
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....
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