Gauhati HC quashes GST Notification 56/2023 Extending of Demand Order Deadlines ruling Ultra Vires to Provision 168A

The Gauhati High Court quashed GST Notification 56/2023, which extended deadlines for demand orders under GST. The court ruled the notification as ultra vires to Section 168A of the GST Act, indicating that the central government's move to extend these deadlines was beyond the powers granted under the law. The ruling emphasized that any extensions or changes to statutory timelines must comply strictly with the provisions of the law. This decision has significant implications for GST enforcement and compliance, potentially leading to a recalibration of deadlines and the resolution of pending cases.