The Hon'ble Gauhati High Court in

M/s Barkataki Print and Media Services v. Union Of India and Others

[Case No.: WP(C)/3585/2024 dated September 19, 2024]

held that the Notification No. 56/2023-Central Tax dated December 28, 2023 is ultra vires the provisions of Section 168A of the CGST Act, as well as there being no notification issued by the State Government in conformity with Section 168A of the Assam GST Act, 2017 and is not legally sustainable in law. Accordingly, the same is set aside and quashed.

1.

Lack of GST Council Recommendation: The petitioner argues that GST Notification No. 56/2023-CT was issued without a recommendation from the GST Council. According to Section 168A of the CGST Act, the extension of time limits must be recommended by the GST Council.

2.

Applicability of Force Majeure: The petitioner further contends that the reason for the extension does not qualify as force majeure.

3.

Conflict with Assam GST Act: The petitioner highlights a conflict with the Assam GST Act. While the Central Government issued the notification, the Assam Government has not issued a similar extension. This raises questions about the applicability of the notification under the Assam GST Act.

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Notifications issued without recommendation of GST Concil

The Notification No.56/2023-CT was issued without the recommendation and that natural corollary thereof is that the GST Council had no occasion to consider existence of force majeure in as much as the same was never placed before the GST Council before issuance of the same. Therefore, the Notification No.56/2023-CT if construed from that angle also would be a notification issued without the force majeure condition being not considered in accordance with law

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Notifications issued without the force majeure conditions

The Notification No.56/2023-CT was issued without the recommendation and that natural corollary thereof is that the GST Council had no occasion to consider existence of force majeure in as much as the same was never placed before the GST Council before issuance of the same. Therefore, the Notification No.56/2023-CT if construed from that angle also would be a notification issued without the force majeure condition being not considered in accordance with law

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Notification No.56/20123-CT is set aside and quashed.

Under such circumstances, this Court is of the opinion that the Notification No.56/20123-CT is ultra vires the Central Act and the same is not legally sustainable in law. Accordingly, the same is set aside and quashed.

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State of Assam have not issued any pari materia notifications

It is also very pertinent to mention that the State of Assam have not Page No.# 69/73 issued any pari materia notification for the period on or after 01.04.2024 for the Financial Year 2018-19 and for the period on or after 01.07.2024 for the Financial Year 2019-20.