{"id":70087,"date":"2024-09-25T08:01:36","date_gmt":"2024-09-25T02:31:36","guid":{"rendered":""},"modified":"2024-09-25T08:01:36","modified_gmt":"2024-09-25T02:31:36","slug":"court-invalidates-gst-notification-for-lack-of-council-recommendation-state-notification-orders-set-aside","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70087","title":{"rendered":"Court Invalidates GST Notification for Lack of Council Recommendation &#038; State Notification; Orders Set Aside."},"content":{"rendered":"<p>Court Invalidates GST Notification for Lack of Council Recommendation &#038; State Notification; Orders Set Aside.<br \/>Case-Laws<br \/>GST<br \/>The High Court examined the validity of Notification No. 56\/2023-CT dated 28.12.2023, which extended the time limit for passing orders u\/s 73 of the Central Goods and Services Tax Act (CGST Act). The key issues were the absence of a recommendation from the GST Council and the absence of a corresponding state government notification parallel to the Central Government&#39;s notification. The Court held that exercising powers u\/s 168A of the CGST Act to extend time limits requires a recommendation from the GST Council and the existence of force majeure circumstances, as defined in the Explanation to Section 168A. Cit<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=81687\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The High Court examined the validity of Notification No. 56\/2023-CT dated 28.12.2023, which extended the time limit for passing orders u\/s 73 of the Central Goods and Services Tax Act (CGST Act). The key issues were the abs<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70087","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70087","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70087"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70087\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}