Devika vs. The Deputy Commercial Tax Officer
Held
The Court held that Notification Nos. 09/2023-Central Tax and 56/2023-Central Tax are vitiated and illegal. This finding is based on the detailed order passed by the Principal Bench of the Madras High Court in M/s. Tata Play Limited vs. Union of India and others. The reasons cited for the illegality include the notifications diminishing the limitation period available to authorities, contrary to the object of Section 168A of the CGST Act. They were also found to be based on an erroneous assumption of law and the scope of the Supreme Court's order under Article 142 of the Constitution. Furthermore, Notification No. 56/2023 was issued prior to the recommendations of the GST Council, failing to comply with statutory mandates. The Court followed its own prior decisions, including the order in W.P.(MD)No.19943 of 2025. Consequently, the impugned assessment order was quashed, and the case was remitted back to the respondents for a fresh order on merits. The attachment on the petitioner's bank account was directed to be lifted forthwith. The petitioner was directed to withdraw a pending appeal against the assessment order, and the deposited amount would be adjusted against future liabilities.
Facts
The petitioner, Devika, filed a writ petition challenging an assessment order dated 21.08.2024 for the assessment year 2019-2020, passed by the Deputy Commercial Tax Officer. The petitioner also challenged 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 replied to pre-assessment notices. The writ petition was filed after the assessment order was passed. The petitioner's bank account had been attached.
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. Petitioner's arguments: The petitioner argued that the impugned notifications are arbitrary and illegal. While not explicitly detailed in this judgment, the petitioner relies on a precedent from the Principal Bench of the Madras High Court. Revenue's arguments: The respondents did not present arguments against the petitioner's reliance on the precedent. The judgment notes that the petitioner had not replied to notices preceding the assessment order, suggesting a procedural lapse on the petitioner's part.
Sections Cited
Section 168A, Section 73
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 13.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN & W.M.P.(MD)Nos.25585 & 25586 of 2025 Devika ... Petitioner Vs. 1.The Deputy Commercial Tax Officer, Bodinayakannur, Theni. 2.The State of Tamil Nadu, Represented by its Secretary, Commercial Taxes & Registration (B1) Departent, 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 110011. ... 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 of the impugned proceedings of the 3rd respondent Notification No.09/2023-Centarl Tax dated 31.03.2023, and that of proceedings of the 2nd Respondent in 1/6 https://www.mhc.tn.gov.in/judis 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
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