Fastenex Private Limited Vs State Tax Officer (Inspection-VI)
Date: June 7, 2026
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): C.SARAVANAN
Subject Matter
Revenue's ability to invoke the extended period of limitation u/s 74 upheld
Summary
The Madras High Court largely dismissed a batch of writ petitions challenging show cause notices and assessment orders issued under Section 74 of the CGST and SGST Acts, upholding the revenue's ability to invoke the extended period of limitation. The…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this Common Order, these Writ Petitions are being disposed of. 2. A batch of approximately 250 Writ Petitions were listed before the Court wherein the respective Petitioners have challenged the impugned proceedings initiated against them under Section 74 of the Central Goods and Service Tax Act, 2017 and Tamil Nadu Goods and Service Tax Act,…