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GST Time-Limit Extensions Struck Down Because Notifications Exceeded Section 168A Powers
Case Law Details
- Case Name
- Tvl Voylla Fashions Private Limited Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Madras High Court
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Tvl Voylla Fashions Private Limited Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
The Madras High Court allowed a writ petition challenging the validity of Notification No. 09/2023–Central Tax dated 31.03.2023 and Notification No. 56/2023–Central Tax dated 28.12.2023, which extended the time limit for issuance of orders under Section 73 of the CGST Act. By consent of parties, the petition was taken up and disposed of at the admission stage. Both sides agreed that the issue stood squarely covered by an earlier common order of the Court dated 12.06.2025 passed in a batch of writ p...
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