Madras HC Upholds SC’s Limitation Extension for GST Proceedings, Dismisses Appeal

Oasys Cybernetics Pvt. Ltd Vs State Tax Officer (Madras High Court)  The writ appeal sought to set aside the earlier order dated 12.06.2025 and its subsequent clarification dated 14.07.2025 on the grounds that the orders were arbitrary, against public policy, and violated Articles 14 and 19(1)(g) of the Constitution. The central issue in the appeal concerned the applicability of the Supreme Court’s directions excluding the period from 15.03.2020 to 28.02.2022 for computing limitation in judicial and quasi-judicial proceedings. In earlier proceedings, the submissions that this exclusion unde...