GST Notifications extending Limitation U/s. 168A Struck Down for Arbitrariness

Abdul Kader M Vs State Tax Officer (Madras High Court) The writ petition was decided by the Madras High Court and challenged the validity of Notification Nos. 09/2023 dated 31.03.2023 and 56/2023 dated 28.11.2023 issued under the GST law, as well as a consequential assessment order dated 30.07.2024. By consent of parties, the matter was taken up for final disposal at the admission stage. At the hearing, both sides submitted that the issue regarding the validity of the impugned notifications had already been conclusively decided by a common order of the same Court dated 12.06.2025 in a batch of...