Review Petition Was Dismissed as Subsequent Ratification by GST Council Cannot Substitute Prior Recommendation | HC

Case Details: Central Board of Indirect Taxes and Customs v. Barkataki Print and Media Services - [2025] 170 taxmann.com 349 (Gauhati)

Judiciary and Counsel Details

• Devashis Baruah, J.
• S.C. Keyal, Standing Counsel for the Petitioner.

Facts of the Case

In the present case, the review petition was filed against the order of the High Court wherein Notification No. 56/2023-CT extending time limit under Section 73(9) for financial years 2018-19 and 2019-20 was held to be ultra vires and the same was quashed. It was contended that the notification was subsequently ratified by the GST Council in its meeting held on 22.06.2024.

High Court Held

The Honorable High Court noted that during the course of hearing, the Court had enquired with the learned Standing Counsel of the CGST as to whether a ratification subsequently can take care of the recommendation which was required as per Section 168A of the CGST Act, 2017. The query was made taking into account that by way of a recommendation a process is initiated by way of a proposal, whereas ratification can only be applied when there is a requirement of an approval and both the terms, under no circumstances, can be said to be the same.

However, the Counsel could not provide any answer to the said query. Therefore, it was held that there was no ground for exercising its review jurisdiction and the instant review petition was to be dismissed.

List of Cases Reviewed

• Barkataki Print and Media Services v. Union of India [2024] 166 taxmann.com 144 (Gauhati) (Para 5) review petition dismissed.