Case Alert: M/s. Barkataki Print and Media Services vs. Union of India & Ors.

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.