Madras High Court Strikes Down GST Time Extension Notifications: Notifications Issued Under Section 168A Cannot Override Supreme Court’s Limitation Exclusion

The Madras High Court in the case of MS TATA PLAY LIMITED REPRESENTED BY ITS AUTHORIZED SIGNATORY AND OTHERS VERSUS UNION OF INDIA, STATE OF TAMIL NADU, COMMERCIAL TAXES DEPARTMENT, COMMISSIONER OF GST & CENTRAL EXCISE, ADDITIONAL COMMISSIONER, OFFICE OF THE ADDITIONAL COMMISSIONER OF GST AND CENTRAL EXCISE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI AND OTHERS vide W. P. Nos. 1718…