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Informative

Benefit of CBIC Notification Which is Ultra Vires to CGST Act cannot be utilised by State GST Dept: Gauhati HC

Update / Judgement Date

07 Aug 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The Gauhati High Court ruled that state GST departments cannot utilize benefits from a Central Board of Indirect Taxes and Customs (CBIC) notification if it is ultra vires (beyond the powers) of the CGST Act. This judgment ensures adherence to statutory limits and prevents misuse of invalid notifications.