The Gauhati High Court ruled that the State GST Authorities cannot take advantage of Notification No. 56/2023-CE, which is also otherwise ultra vires the CGST Act, 2017. Notification No. 56/2023-CE related to The bench of Justice Devashis Baruah has remarked that the GST Council has not made any suggestion to date, and despite that, the Central Board of Indirect Taxes and Customs issued a Notification bearing No. 56/2023-CE on 28.12.2023, thereby extending the course to pass the order u/s 73(9) of the CGST Act, 2017 for the FY 2018-2019 up…