Star Index Notification No.56/2023-Central Tax

CASE LAW

Authority	One liner
2025(06)LCX0400 Gauhati High Court Mahabir Tiwari	Notification No. 56/2023-Central Tax is ultra vires due to the absence of GST Council recommendation and force majeure conditions, rendering subsequent actions invalid.
2025(03)LCX0298 Bombay High Court LIC Mutual Fund Trustee Private Limited	As the Notification No. 9/2023 and Notification No. 56/2023 – CT were challenged, stay on order was granted as interim relief to the assessee and revenue was restrained from taking any further proceedings
2025(03)LCX0291 Bombay High Court South Indian Bank Limited	Court granted interim relief to the assessee and directed that the 20% tax deposit made under protest be continued till the outcome of the petition, based on prima facie grounds that the Notification No. 56/2023-CT dt. 28/12/2023 & 56 of 2023 16/01/2024 were issued without GST Council recommendation.

COMMUNITY INSIGHTS

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GST Notification Struck Down: High Court Upholds Taxpayers Rights in Landmark Ruling

In a landmark judgment, the Gauhati High Court has delivered a significant ruling that strengthens taxpayers rights by striking down Notification No. 56/2023-Central Tax, dated December 28, 2023, as ultra vires the Central Goods and Services Tax (CGST) Act, 2017. The decision in Mahabir Tiwari v. The Union of India (WP(C)/567/2024) [2025(06)LCX0400] reaffirms the sanctity of statutory limitations and the constitutional.......... Read More

14.07.2025