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CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & OTHERS vs. BARKATAKI PRINT AND MEDIA SERVICES & OTHERS
(Gauhati High Court)

Hon'ble Judges:

DEVASHIS BARUAH
Pet. Counsel
S.c. Keyal
Res. Counsel
---

Petitioner / Applicant

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & OTHERS
Respondent BARKATAKI PRINT AND MEDIA SERVICES & OTHERS
Court Gauhati High Court
State

Assam

Date Jan 7, 2025
Order No.

Review. Pet. /206/2024

Citation

2025(1) TAXREPLY 12176
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ORDER

ORDER This is an application seeking review of the judgment and order dated 19.09.2024 passed in WP(C) No.3585/2024, whereby this Court had held the Notification No. 56/2023-CT to be ultra vires, the Central Goods and Service Tax Act, 2017 and accordingly set aside and quashed the said Notification. 2. The sole ground taken in the instant review application is that the Notification No. 56/2023-CT was subsequently ratified by the GST Council in its meeting held on 22.06.2024 and as such, there is an error apparent in the impugned judgment and order sought to be reviewed. 3. This Court during the course of the hearing enquired with Mr. S.C. Keyal, the learned Standing Counsel of the CGST as to whether a ratification subsequently can take care of the recommendation which was required as per Section 168A of the CGST Act, 2017. This query was made taking into account that by way of a recommendation a process is initiated by way of a proposal, whereas ratification can only be ....

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