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JAHAR SARMA vs. UNION OF INDIA AND & OTHERS
(Gauhati High Court)

Hon'ble Judges:

MANISH CHOUDHURY
Pet. Counsel
R S Mishra
Res. Counsel
S. G. I.

Petitioner / Applicant

JAHAR SARMA
Respondent UNION OF INDIA AND & OTHERS
Court Gauhati High Court
State

Assam

Date May 17, 2024
Order No.

WP ( C ) / 2542 / 2024

Citation

2024(5) TAXREPLY 9710
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ORDER

ORDER Heard Ms. B. Sarma, learned counsel for the petitioner; Mr. K. Phukan, learned Central Government Counsel for the respondent no. 1; Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2 & 3; and Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for the respondent nos. 4 & 5. 2. In this writ petition instituted under Article 226 of the Constitution of India, the petitioner has inter alia assailed [i] Notification no. 09/2023 – Central Tax dated 31.03.2023 [Annexure-H]; [ii] Notification no. 56/2023-Central Tax dated 28.12.2023 [Annexure-J]; and [iii] an Order-in-Original dated 30.04.2024 passed by the respondent no. 5 under Section 73 of the CGST/AGST Act, 2017. 3. The Notifications, dated 31.03.2023 and dated 28.12.2023, are issued in exercise of powers conferred by Section 168A of the Central Goods and Services Act, 2017 and other identical provisions of the Integrated Goods and Services Tax Act, 2017 and ....

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