Fastenex Private Limited Vs State Tax Officer (Inspection-VI) (Madras High Court)
The Madras High Court delivered a common order in a batch of writ petitions concerning proceedings initiated under Section 74 of the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017. The judgment arose from a large batch of approximately 250 writ petitions involving different taxpayers and covering tax periods from the inception of GST on 1 July 2017 up to 2025. Although many petitioners later opted to have their matters remitted to the original or appellate authorities, the Court retained a substantial number of petitions for adjudication because they involved significant questions of law regarding the jurisdiction and powers of the proper officer under Section 74.
The Court specifically pronounced orders in selected writ petitions, including those relating to the petitioners whose matters formed part of the present judgment, while indicating that separate orders would follow in the remaining matters. Since the petitions involved common legal issues, the Court considered it appropriate to deliver an elaborate judgment addressing the larger questions of law.
Nature of the Dispute
The petitions broadly challenged proceedings initiated under Section 74 of the GST enactments.
