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BARKATAKI PRINT AND MEDIA SERVICES vs. UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

DEVASHIS BARUAH
Pet. Counsel
R.s. Mishra
Res. Counsel
S. C. Keyal
B. Gogoi

Petitioner / Applicant

BARKATAKI PRINT AND MEDIA SERVICES
Respondent UNION OF INDIA AND OTHERS
Court Gauhati High Court
State

Assam

Date Aug 1, 2024
Order No.

WP(C)/3585/2024

Citation

2024(8) TAXREPLY 10671
Original Order
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ORDER

ORDER Issue notice making it returnable on 21.08.2024. 2. Mr. S. C. Keyal, the learned Standing Counsel appears on behalf of the Respondent Nos. 1, 2 and 3 and Mr. B. Gogoi, the learned Standing Counsel appears on behalf of the Respondent Nos. 4 & 5 accepts notice. 3. Taking into account that all the Respondents are duly represented, extra copies of the writ petition be served upon them by 02.08.2024. 4. In the instant writ petition, the Petitioners have assailed the action on the part of the Central Board of Indirect Taxes and Customs in issuance of a notification bearing No. 56/2023 dated 28.12.2023. The challenge to the said notification are for two fold. First, the said notification so issued by the Central Board of Indirect Taxes and Customs is ultra vires Section 168A of the CGST Act, 2017 on the ground that there is no recommendation of the GST Council which is the mandatory requirement for the purpose of issuance of the said notification. Referring to the....

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