Oasys Cybernetics Pvt. Ltd Vs State Tax Officer (Madras High Court)
The writ appeal sought to set aside the earlier order dated 12.06.2025 and its subsequent clarification dated 14.07.2025 on the grounds that the orders were arbitrary, against public policy, and violated Articles 14 and 19(1)(g) of the Constitution. The central issue in the appeal concerned the applicability of the Supreme Court’s directions excluding the period from 15.03.2020 to 28.02.2022 for computing limitation in judicial and quasi-judicial proceedings. In earlier proceedings, the submissions that this exclusion under Article 142 ceased to apply after the introduction of Section 168A of the CGST/SGST Acts and Notification No. 13 of 2022 were rejected.
In the present appeal, the appellant argued that the limitation prescribed under Section 73 applied only to litigants and not to quasi-judicial proceedings conducted by authorities. The Court did not accept this contention. It relied on the Supreme Court’s clarification issued on 10.01.2022 in the suo motu writ petition, which categorically stated that the exclusion of the limitation period would apply to “all judicial or quasi-judicial proceedings” under any general or special laws. Accordingly, the Court held that the exclusion period also covered proceedings initiated under Sections 73 and 74 of the Act.
