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TMI Blog2024 (9) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... lf of the Respondent Nos. 1, & 5 and Mr. B. Gogoi, the learned Standing Counsel for the Finance and Taxation Department, Government of Assam, appears on behalf of the Respondent Nos. 2, 3 & 4 and accepts notice. 3. Taking into account that all the Respondents are duly represented, extra copies of the writ petition be served upon them by 31.08.2024. 4. In the instant writ petition, the Petitioner has assailed the action on the part of the Central Board of Indirect Taxes and Customs in issuance of a notification bearing No. 56/2023 dated 28.12.2023. The challenge to the said notification are for two fold. First, the said notification so issued by the Central Board of Indirect Taxes and Customs is ultra vires Section 168A of the CGST Act, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification bearing No. 56/2023 dated 28.12.2023 is ultra vires the CGST Act, 2017. In addition to that, the learned counsel submitted that even otherwise also the said notification cannot stand the scrutiny of law in view of the fact that the power to exercise under Section 168A is conferred only on the basis that there is a force majeure. 7. The learned counsel appearing on behalf of the Petitioner submitted that in the instant case, the COVID period being over and there being already an extension so granted and the reasons sought for extension as could be seen from a perusal of the Minutes of the 49th Meeting of the GST Council that the authorities concerned are not in a position to carry out complete the audit, assessment etc. for lac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order in the instant proceedings is required to be interfered with. 10. I have also heard the learned counsels appearing on behalf of the respondents. It has been submitted by Mr. S. C. Keyal, the learned Standing counsel appearing on behalf of the Respondent GST that there is no recommendation insofar as the issuance of the notification bearing No. 56/2023 dated 28.12.2023. However, in view of a recommendation so made by the GST Implementation Committee, the said notification bearing No. 56/2023 dated 28.12.2023 has been issued. The Central Government is further taking steps for the purpose of getting the GST Council ratification which is yet to take place. He however submits that in view of the new Finance Bill, 2024 whereby var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 2017. If the said notification cannot stand the scrutiny of law, all consequential actions so taken on the basis of such notification would also fail. 14.This Court duly takes note of the submission of Mr. S.C Keyal, the learned Standing counsel that the Petitioner would be entitled to the reliefs as proposed in the Financial Bill 2024. In addition to that, this Court also finds that an examination would be required as regards the applicability of the force majeure in respect to the notification bearing No. 56/2023 taking into account 7/7 the contents of the Minutes of the 49th Meeting of the GST Council. However for the purpose of deciding the same, this Court is of the opinion that an opportunity has to be granted to the Respondent Au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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