Pandian vs. The State Tax Officer (St) Commercial Tax Officer
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 due to the Supreme Court's order under Article 142, thus contradicting the object of Section 168A of the CGST Act. They were based on an erroneous assumption of the limitation period and a misconception of the Supreme Court's order, making them arbitrary. The Court also noted that Notification No. 56/2023 was issued before the GST Council's recommendations, rendering it illegal. The Court followed its earlier decision in M/s. Tata Play Limited vs. Union of India, which was also followed in other cases. Consequently, the impugned assessment order was quashed, and the case was remitted back to the respondents for a fresh order on merits. The Court directed the lifting of the attachment on the petitioner's bank account and property. The final order to be passed by the respondents will abide by the outcome of a pending case before the Supreme Court.
Facts
The petitioner, Pandian, filed a writ petition challenging an assessment order dated 20.07.2024 for the assessment year 2019-2020, passed by the State Tax Officer. The petitioner also challenged notifications issued under Section 168A of the Goods and Services Tax Enactments, 2017, specifically Notification No. 09/2023-Central Tax dated 31.03.2023, G.O.Ms.No.41 dated 05.04.2023, and Notification No.56/2023-Central Tax dated 28.12.2023. The petitioner had not responded to notices preceding the assessment order. The Court noted that the writ petition was filed long after the assessment order was passed.
Key Issues
1. Whether Notification Nos. 09/2023-Central Tax and 56/2023-Central Tax, issued under Section 168A of the CGST Act, are vitiated and illegal? The petitioner argued that these notifications were arbitrary and illegal, curtailing the limitation period available to authorities and extinguishing vested rights, contrary to the object of Section 168A and the Supreme Court's order under Article 142. 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 regarding the validity of the notifications. 2. Whether the impugned assessment order dated 20.07.2024 is liable to be quashed? The petitioner challenged this order as arbitrary and illegal. The respondents' arguments on this point 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.26633 & 26634 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 3rd respondent Notification No.56/2023-Central Tax dated 28.12.2023 and that of the assessment order passed
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