Sri Vinayaka Screen And Pasting vs. The Deputy State Tax Officer 1
Held
The Court held that Notification Nos. 09/2023-Central Tax and 56/2023-Central Tax are vitiated and illegal. The reasoning was that these notifications diminish or curtail the limitation period otherwise available to the authorities in view of the Supreme Court's order under Article 142 of the Constitution, which is contrary to the object of Section 168A of the CGST Act. The notifications were based on an erroneous assumption of the available limitation and a misconception of the Supreme Court's order, making them arbitrary. Furthermore, Notification No. 56/2023 was issued prior to the recommendations of the GST Council, failing to comply with the statutory mandate. The Court quashed the impugned assessment order and remitted the case back to the respondents for a fresh order on merits, to be decided in light of the outcome of a pending case before the Supreme Court. The attachment on the petitioner's bank account was directed to be lifted.
Facts
The petitioner, Tvl.SRI VINAYAKA SCREEN & PASTING, represented by its Proprietor P.Prabakaran, filed a writ petition challenging a notification issued by the third respondent (Union of India) and consequential assessment order dated 31.12.2023 passed by the first respondent (Deputy State Tax Officer) for the assessment year 2017-18. The petitioner sought to quash these orders as ultra vires Section 168A of the Central Goods and Services Tax Act, 2017, and violative of constitutional provisions. The petitioner had not replied to notices preceding the assessment order. The court noted that the writ petition was filed after the assessment order was passed.
Key Issues
1. Whether Notification Nos. 09/2023-Central Tax dated 31.03.2023 and 56/2023-Central Tax dated 28.12.2023, issued under Section 168A of the CGST Act, 2017, are illegal and unsustainable. The petitioner argued that these notifications, by retrospectively curtailing the period for which limitation could be excluded, diminish the period otherwise available to the revenue under the Supreme Court's order dated 10.01.2022, thus being arbitrary and violative of vested rights. They also contended that Notification No. 56/2023 was issued prior to the GST Council's recommendations, rendering it illegal. The revenue did not record any specific arguments in the judgment.
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.26604 & 26606 of 2025 Tvl.SRI VINAYAKA SCREEN & PASTING, Represented by its Proprietor P.Prabakaran, GSTIN 33BEMPP2240C1ZW, Door No.2/1189 – E, Keelur, Sithurajapuram, Sivakasi – 626 189. ... Petitioner Vs. 1.The Deputy State Tax Officer – 1, Sattur – 2 Assessment Circle, C.T.Buildings, Sattur. 2.The State represented by The Secretary, Commercial Taxes Department, Fort St.George, Chennai – 600 009. 3.Union of India, Secretary to the Government of India, 1/7 https://www.mhc.tn.gov.in/judis 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 records on the files of the third respondent in notifications issued in Notification No. 09/2023-Central Tax dated 31.03.2023, along with its Notification No. 56/2023-Central Tax dated the 28.12.2023 on the files
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