Reckitt Benckiser (India) Private Limited Vs State of Tamil Nadu (Madras High Court)
Summary: The Madras High Court disposed of three interconnected writ petitions filed by Reckitt Benckiser (India) Private Limited by a common order dated 24.04.2026. The petitions arose from the same set of facts and concerned the tax period 2019-2020 and challenges connected with the extension of limitation under the GST enactments.
In W.P.No.20655 of 2024, the petitioner challenged the impugned order/reply dated 29.05.2024 relating to the tax period 2019-2020. In W.P.No.20652 of 2024, the petitioner challenged Notification No.9 of 2023-Central Tax dated 31.03.2023 and the consequential Government Orders issued under Section 168A of the respective GST enactments extending the period of limitation. TaxGuru has separately published the text and details of Notification No. 09/2023-Central Tax dated 31.03.2023.
W.P.No.20657 of 2024 concerned the impugned show cause notice dated 31.05.2024 issued in Form GST DRC-01 for the tax period 2019-2020. The reference to Form GST DRC-01 is also addressed in TaxGuru’s publication on electronic submission of GST DRC-01 and DRC-02 summaries.
At the time of admission, the High Court had granted interim protection by order dated 13.08.2024. Pursuant thereto, the jurisdictional State Tax Officer submitted a detailed report dated 27.01.2026. The Court recorded that the conclusion contained in that report prima facie supported the stand of the petitioner.
