Notification questioned over lack of Council nod; interim reprieve for petitioners, authorities to justify stance.

Case-Laws – GST – Highlights – Notification No. 56/2023 prima facie appears ultra vires Section 168A of CGST Act, 2017 due to lack of GST Council recommendation, rendering consequential actions based on it invalid. Court finds examination required regard

Notification questioned over lack of Council nod; interim reprieve for petitioners, authorities to justify stance.
Case-Laws
GST
Notification No. 56/2023 prima facie appears ultra vires Section 168A of CGST Act, 2017 due to lack of GST Council recommendation, rendering consequential actions based on it invalid. Court finds examination required regarding force majeure applicability based on 49th GST Council meeting minutes, granting respondent authorities opportunity to present stance an

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