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TMI Blog2024 (10) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; 2. Issue notice making it returnable by 17.09.2024. 3. Dr. B.N. Gogoi, the learned Standing Counsel appears on behalf of the respondent Nos. 1 & 2 and Mr. B. Gogoi, the learned Standing Counsel appears on behalf of respondent Nos.3 & 4. 4. Taking into account that all the respondents are duly represented, extra copies of the writ petition be served upon them during the course of the day. 5. In the instant writ petition, the petitioners have assailed the action on the part o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24. 7. Drawing the attention of this Court to the provision of Section 168A of the CGST Act, 2017 the learned counsel appearing on behalf of the petitioners submitted that without the recommendation, the Government cannot issue the Notification for extending the period under Section 168A of the CGST Act, 2017, and as such, the said Notification bearing No. 56/2023 dated 28.12.2023 is ultra vires the CGST Act, 2017. In addition to that, the learned counsel for the petitioners 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". 8. The learned counsel appearing on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf of the petitioners submitted that the order which has been impugned in the instant proceedings is an order which pertains to the Financial Year 2018-19 and had been passed post 31.03.2024. As the very notification by which the period has been extended is ultra vires the CGST Act, 2017 and there is also no Notification under the provisions of the AGST Act, 2017, the impugned order in the instant proceedings is required to be interfered with. 11. I have also heard the learned counsels appearing on behalf of the respondents. It has been submitted by Dr. B.N. Gogoi, the learned Standing Counsel appearing on behalf of the Respondent CGST that there is no recommendation insofar as the issuance of the Notification bearing No. 56/2023 dated 28. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of the Notification bearing No.56/2023-CT which is also otherwise ultra vires the CGST Act, 2017. 14. This Court having heard the learned counsels appearing on behalf of the parties is of the opinion that it prima facie appears that the Notification bearing No.56/2023 is not in consonance with the provisions of Section 168 (A) of the Central GST Act, 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. 15. Taking into account the above, this Court is of the opinion, that the petitioners herein are entitled to an interim protection pending the notice. Till the next date, no coercive action shall be taken on the basis of impugned assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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