The Gauhati High Court ruled GST Notification No. 56/2023 ultra vires due to the absence of a GST Council recommendation and lack of force majeure grounds. This decision is a crucial precedent for taxpayers impacted by extended timelines under invalid notifications.
White and Brief’s Comment:
The judgment underscores the importance of adhering to statutory procedures under Section 168A of the CGST Act, offering potential relief for affected businesses.