Case LawW.P.(MD) No. 36017 of 2025
Tvl. Voylla Fashions Private Limited Vs Assistant Commissioner (ST) (FAC)
- Court:
- High Court
- Bench:
- Madras
- Date:
- December 16, 2025
- Type:
- Writ Petition
- Members:
- KRISHNAN RAMASAMY
Subject
Notifications curtailing limitation period vitiated and illegal
Limitation
Summary
The Madras High Court set aside Notification No. 09/2023-Central Tax dated 31.03.2023 and Notification No.56/2023-Central Tax dated 28.12.2023, along with the consequential order dated 28.08.2024, holding them vitiated and illegal. The Court found th…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been filed challenging the Notification No. 09/2023-Central Tax dated 31.03.2023 and the Notification No.56/2023-Central Tax dated the 28.12.2023 issued by the 3 rd respondent. 2. Mr. R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondent. 3. By consent of the parties, the main writ…