No GST Council Recommendation for Noti. 56/2023 issuance Extending S. 73(10) Time Limit: Gauhati HC stays Coercive Proceedings

The Gauhati High Court has stayed coercive proceedings related to the extension of the time limit under Section 73(10) of the GST Act, citing the lack of a GST Council recommendation for Notification 56/2023. The court's decision emphasizes the necessity for proper procedural adherence and approvals before implementing such extensions. This ruling protects taxpayers from undue coercive actions based on unapproved extensions and reinforces the importance of following due legislative processes in tax administration.