Pandian vs. The State Tax Officer (St)
Held
The Court held that Notification Nos. 9 and 56 of 2023, issued under Section 168A of the CGST Act, are vitiated and illegal. The reasoning was that these notifications diminish or curtail the limitation period otherwise available due to the Supreme Court's order under Article 142, thus contradicting the object of Section 168A. They were based on an erroneous assumption of the available limitation and a misconception of the Supreme Court's order, leading to arbitrariness. Notification No. 56/2023 was also found to be issued prior to the GST Council's recommendations and on the basis of GIC recommendations, which cannot substitute the GST Council, rendering it illegal. The Court followed its earlier decision in M/s.Tata Play Limited vs. Union of India and other cases. Consequently, the impugned assessment order was quashed, and the case was remitted back to the respondents to pass a fresh order on merits, subject to the outcome of a pending case before the Supreme Court. The attachment on the petitioner's bank account and property was directed to be lifted forthwith.
Facts
The petitioner, Pandian, filed a writ petition challenging an assessment order dated 05.12.2023 for the assessment year 2017-2018, passed by the State Tax Officer (1st respondent). The petitioner also challenged three notifications: Notification No. 09/2023-Central Tax dated 31.03.2023 and Notification No.56/2023-Central Tax dated 28.12.2023 issued by the Union of India (3rd respondent), and G.O(Ms)No.41 dated 05.04.2023 issued by the State Government (2nd respondent). The petitioner had not replied to the notices preceding the impugned order. The petitioner's bank account and property had been attached.
Key Issues
1. Whether Notification No. 09/2023-Central Tax dated 31.03.2023 and Notification No.56/2023-Central Tax dated 28.12.2023, issued under Section 168A of the CGST Act, are vitiated and illegal? The petitioner argued that these notifications are arbitrary and illegal, curtailing the limitation period available to authorities, contrary to the Supreme Court's order under Article 142 of the Constitution. The petitioner relied on the decision in M/s.Tata Play Limited vs. Union of India. The respondents' arguments are not explicitly recorded in the judgment. 2. Whether the assessment order dated 05.12.2023 is liable to be quashed? The petitioner contended that the assessment order, based on the impugned notifications, is arbitrary and illegal. The respondents' arguments are not explicitly recorded.
Sections Cited
Section 168A, Section 73
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)Nos.26619 & 26620 of 2025 Pandian ... Petitioner Vs. 1.The State Tax Officer (ST) / Commercial Tax Officer, Bodinayakanur Assessment Circle, Theni. 2.The State represented by The Secretary, Commercial Taxes & Registration (B1) Department, Fort St.George, Chennai – 600 009. 3.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 1/7 https://www.mhc.tn.gov.in/judis 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 records of the impugned proceedings of the third respondent Notification No. 09/2023-Central Tax dated 31.03.2023, and that of proceedings of the second respondent in G.O(Ms)No.41 dated 05.04.2023 and that of the proceedings of the third respondent Notification No.56/2023-Central Tax dated 28.12.2023 and that of the assessment order pas
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