GST Notifications Declared Illegal for Curtailing Limitation & Violating Statutory Mandate

Abdul Kader M Vs State Tax Officer (Madras High Court) In Abdul Kader M vs State Tax Officer, the Madras High Court dealt with a writ petition challenging the validity of Notification Nos. 09/2023 and 56/2023 issued under the GST framework, along with a consequential assessment order dated 30.07.2024. The matter was taken up for final disposal at the admission stage with the consent of both parties. During the hearing, both sides submitted that the issue relating to the validity of the impugned notifications had already been decided by the Court in a prior batch of cases by order dated 12.06.2...