Court Grants Interim Protection to Petitioner, Questions Validity of Tax Notification, Awaits Force Majeure Justification.
Case-Laws
GST
The High Court prima facie found the notification No. 56/2023 issued by the Central Board of Indirect Taxes and Customs to be inconsistent with Section 168(A) of the Central GST Act, 2017. Consequently, any actions based on the said notification would fail. While acknowledging the petitioner's entitlement to reliefs proposed in the Financial Bill 2024,
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