The Central Board of Indirect Taxes and Customs and Ors. v. M/S. Barkataki Print and Media Services and Ors.
Case brief
What is this about?
Gauhati High Court, Review.Pet./206/2024, decided 07.01.2025 by Devashis Baruah, J. Review petitioners: Central Board of Indirect Taxes and Customs, GST Council and Union of India; respondents: M/s. Barkataki Print and Media Services, Dhrubajyoti Barkotoky, Principal Commissioner State Tax and Assistant Commissioner State Tax. Seeks review of judgment and order dated 19.09.2024 in WP(C) No.3585/2024 quashing Notification No. 56/2023-CT as ultra vires the Central Goods and Service Tax Act, 2017. Sole ground: subsequent ratification of the Notification by the GST Council on 22.06.2024. Held: recommendation (a proposal initiating a process) and ratification (an approval) are distinct; ratification cannot substitute for the recommendation required under Section 168A of the CGST Act, 2017; no ground for review; petition dismissed. Keywords: Section 168A CGST Act, GST Council ratification, Notification 56/2023-CT, ultra vires, review jurisdiction, error apparent.