Section 168A: Gauhati HC Declares Notification No. 56/2023-CT Ultra Vires
Gauhati HC Declares Notification No. 56/2023-CT Ultra Vires, Sets Aside Time-Barred Tax Orders
Gauhati High Court declared Notification No. 56/2023-CT as ultra vires to the Central Act and legally unsustainable.
The court allowed a batch of writ petitions challenging the extension of the time period for issuing demand orders for FY 2018-19 and FY 2019-20.
The impugned Orders-in-Original, passed under Section 73(9) of both the Central and State Acts, were set aside.
The court found that the orders were issued beyond the time period prescribed under Section 73(10) of the Central and State Acts.
The court held that the orders were passed without jurisdiction and thus liable to be interfered with.
The copy of the order is as under:
