GST Notification 56/2023 Quashed – Madras HC Upholds Extended Limitation Rights

SKT Swamy Auto Agency Vs Union of India (Madras High Court) In the case of SKT Swamy Auto Agency Vs Union of India, the Madras High Court addressed multiple writ petitions challenging the validity of GST Notification No. 56/2023. The court, citing an earlier judgment, declared the notification illegal and vitiated, remanding the cases back to the assessing authorities for fresh consideration. The petitioners in this matter contended that Notification No. 56/2023 was contrary to a previous Supreme Court order. The High Court concurred, referring to its common order dated June 12, 2025, in a bat...