Source – barandbench.com Moreover, do the notifications for collecting such tax – issued under Section 9 (4) of CGST Act, Section 5(4) of the IGST Act and Section 9 (4) of the DGST Act fall foul of the recommendations of the GST Council? These were the questions posed by a Division Bench of Justices S Muralidhar and Pratibha Singh of the Delhi