Shree Shyam Steel vs Union of India & Ors.
The petitioner challenged Notification No. 56/2023 issued by CBIC extending the time limit for passing orders under Section 73, contending that it was issued without recommendation of the GST Council as mandated under Section 168A of the CGST Act. The factual background showed that earlier extensions were based on express recommendations of the GST Council, whereas the impugned notification lacked such recommendation.
The Court found prima facie substance in the challenge and observed that the statutory requirement of GST Council recommendation is mandatory for exercise of power under Section 168A. Notice was issued in the writ petition for further consideration.
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