Tata Play Limited Vs Union of India
Date: June 11, 2025
Subject Matter
GST Time Extension Notifications 9/2023(CT) and 56/2023 (CT) Quashed Due to Fundamental Flaws
Summary
The Madras High Court has invalidated Notification Nos. 9/2023 and 56/2023 issued under Section 168A of the CGST Act , which aimed to extend limitation periods for GST demand notices and orders. The court found these notifications to be i…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The present batch of writ petition is filed challenging validity of Notification Nos.9/2023 and 56/2023, on the premise that conditions precedent were non-existent for their issuance and mandatory procedural conditions (Recommendation of GST Council) for exercise of power under Section 168A of Central Goods and Services Tax Act, 2017 (hereinafte…