Indra v. The Deputy State Tax Officer (St),
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 12.11.2025
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)Nos.25440 and 25441 of 2025 Indra ... Petitioner Vs.
1.The Deputy State Tax Officer (ST), Theni - 1.
(R1 is suo motu subsisted vide order dated 12.11.2025 in W.P.(MD)No.32337 of 2025 by GRSJ) 2.The State of Tamil Nadu, Represented by its Secretary, Commercial Taxes Registration (B1) Department, Fort ST.George, Chennai - 600 009.
3.The Union of India, Secretary to the Government of India, Ministry of Finance (MOF), Raj Path Marg, E Block, Central Secretariat, New Delhi - 110 011.
... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the 1/6
records of the impugned proceedings of the 3rd respondent Notification No.09/2023-Central Tax dated 31.03.2023, and that of proceedings of the 2nd respondent in G.O.Ms.No.41 dated 05.04.2023 and that of the proceedings of the 3rd respondent Notification No.56/2023-Central Tax dated 28.12.2023 and that of the assessment order passed by the 1st respondent in ZD330824253162L dated 28.08.2024 for the assessment year 2019-20 and quash the same as arbitrary and its illegal. For Petitioner : Mr.S.Sakthi Siddharth For Respondents : Mr.R.Suresh Kumar, Addl. Government Pleader for R1 & R2.
Mr.K.Govindarajan, Deputy Solicitor General of India for R3.
ORDER
The petitioner is before this Court challenging the impugned assessment order dated 28.08.2024 for the assessment year 2019- 2020. This writ petition has been filed long after the assessment order has been passed.
2.The petitioner had also challenged the notification issued under Section 168A of the Goods and Services Tax Enactments, 2017. It is also noticed that the petitioner has not replied to the notices that proceeded 2/6
the impugned order. Ordinarily this Court may have intervened by putting the petitioner to terms with the consistent view followed by this Court.
3.However, It is noticed that a detailed order has recently been passed by the Principal Bench of this Court in a batch of cases in M/s.Tata Play Limited vs. Union of India and others, reported in 2025
(7) TMI 772, wherein impugned notification issued under Section 168 A of the Act has been quashed with certain directions. The operative portion of the said order reads as under:
"10. Conclusion:
i) The authorities under the CGST Act shall have the benefit of exclusion of the period 15.03.2020 to 28.02.2022, while reckoning limitation under sub section (2) and (10) to Section 73 of CGST Act, in terms of the of the Supreme Court dated 10.01.2022 passed under Article 142 of the Constitution. ii) Notification Nos.9 and 56 of 2023 stands vitiated and illegal for the following reasons:
a) It results in diminishing / curtailing the limitation which was otherwise available in view of the order of the Hon'ble Supreme Court under Article 142 of Constitution, and thus contrary to the object of Section 168A of CGST Act. b) It proceeds on an erroneous assumption of the limitation available and a misconception as to the scope and effect of the order of Hon'ble Supreme Court under Article 142 of Constitution. The impugned notification made on an erroneous assumption of the position in law is unsustainable on the ground of being arbitrary.
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c) The impugned notification results in extinguishing vested right of action with the authorities under CGST Act by diminishing the limitation thus suffers from the vice of arbitrariness. d) The impugned notification is issued on the basis of recommendation made without examining relevant materials discussed supra and thus stands vitiated.
e) In addition to the above reasons, impugned notification No.56/2023 is made even prior to the recommendations of the GST Council, failure to comply with the statutory mandate renders the notification illegal.
f) The impugned notification no.56/2023 is issued on the basis of the recommendations of GIC which cannot be a substitute for GST Council and thus stands vitiated.
4.The said order has been followed by this Court in several cases including the order passed in W.P.(MD)No.19943 of 2025 vide order dated 23.07.2025.
5.In view of the above, this writ petition is disposed of by quashing the impugned assessment order and the case is remitted back to the respondents to pass fresh order on merits. 6.However, it is open to the respondents to proceed further in the light of the final order to be passed by the Hon'ble Supreme Court under similar circumstances in the case of HCC-SEW-MEIL-AAG JV Vs. 4/6
Assistant Commissioner of State Tax (S.L.P.No.4240 of 2025) against the order of the Telegana High Court. The learned counsel for the petitioner states that the petitioner's bank account has been attached. The attachment effected on the petitioner's bank account is directed to be lifted forthwith and without any delay. No costs. Consequently, the connected miscellaneous petitions are closed. 12.11.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias To:
1.The Deputy State Tax Officer (ST), Theni - 1.
2.The Secretary, Commercial Taxes Registration (B1) Department, Fort ST.George, Chennai - 600 009.
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G.R.SWAMINATHAN, J.
ias 12.11.2025 (2/2) 6/6