Abdul Kader M Vs State Tax Officer
Date: January 7, 2026
Subject Matter
GST Notifications Diminishing Limitation Illegal; Assessment Order Set Aside for Natural Justice Violation.
Summary
The Madras High Court declared Notification Nos. 09/2023 and 56/2023 as vitiated and illegal due to their arbitrary reduction of the limitation period, contrary to the Supreme Court's order under Article 142. The consequential assessment order dated…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ petition has been filed challenging the validity of Notification Nos. 09/2023 & 56/2023 issued by the GST Council and the consequential assessment order dated 30.07.2024 passed by the 1st respondent. 2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents 1 & 2 and Mr.K.Govindaraja…