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GAUHATI HIGH COURT
N. Unni Krishnan Nair, J
Mahabir Tiwari – Appellant
Versus
The Union of India – Respondent
| Table of Content |
|---|
| 1. challenge to notification and legality of time extension. (Para 2 , 3 , 4) |
| 2. court's agreement with previous judgments on notification's invalidity. (Para 11 , 12 , 13) |
ORDER
Date : 02-06-2025
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, dated 29.08.2024, 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 G
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