Source –Ā barandbench.com Moreover, do theĀ notificationsĀ for collecting such tax ā€“ 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 JusticesĀ S MuralidharĀ andĀ Pratibha SinghĀ of the Delhi