GST Notification u/s 168A and Related G.O. Valid: Madras HC Dismisses Petition

Tvl. N.V.R. Sons Vs Union of India (Madras High Court) The abovementioned writ petition has been filed challenging the Notification No.56/2023 Central Tax, dated 28.12.2023, G.O.(Ms)No.1 of the Commercial Taxes and Registration (B1) Department dated 02.01.2024 and the assessment order dated 26.04.2024 passed for the AY 2018-2019. It was submitted on behalf of the petitioner that Notification No.56/2023-CT dt. 28.12.2023 and G.O.(Ms)No.1 dated 02.01.2024, are arbitrary, without jurisdiction, capricious, excessive and contrary to the provisions of Section 168A of the CGST Act & 168A of TNGST...