Madras HC Quashes GST Limitation Extension Notifications

Tata Play Limited Vs Union of India (Madras High Court) Extension of limitation Period requires strict compliance with force majeure conditions with GST Council recommendation The Hon’ble Madras High Court in Tata Play Limited v. Union of India and Others [W.P. Nos. 17184 of 2023 and batch dated June 12, 2025] held that Notification No. 56/2023-CT issued under Section 168A of the CGST Act were ultra vires and unsustainable, due to absence of valid recommendation from the GST Council at the time of issuance. Facts: Tata Play Limited and other petitioners challenged the validity of Notificatio...