JUDGMENT AND ORDER (ORAL)

Heard, the learned counsels appearing on behalf of the Petitioners in the instant batch of writ petitions. I have also heard Mr. S. C. Keyal, and Dr. B. N. Gogoi, the learned Standing counsels appearing on behalf of the Central Goods and Service Tax (CGST) and Mr. B. Gogoi, the learned Standing counsel appearing on behalf of the Finance and Taxation Department of the Government of Assam (SGST)

PREFACE :

2. In the instant batch of writ petitions, the Petitioners herein have challenged their respective Order-in-Original passed under Section 73(9) of the Central Goods and Service Tax Act, 2017 (for short ‘the Central Act’) as well as Assam Goods and Services Tax Act, 2017 (for short ‘the State Act’) on the ground that the Notification No.9/2023-CT dated 31.03.2023 and the Notification No.56/2023-CT dated 28.12.2023 by which the period for passing of the order under Section 73(10) of the Central Act was extended in exercise of the powers under Section 168A of the Central Act was ultra vires the Central Act. In addition to that, the Petitioners have assailed the imposition under the State Act on the ground that there is no Notification issued under Section 168A of