Facts of the Case

The petitioner, Tvl. Haritha Paper Tubes (GSTIN 33ARCPR5967Q1ZX), challenged an assessment order dated 20.03.2024 for assessment year 2018-19, along with the underlying Notification No.09/2023-Central Tax and Notification No.56/2023-Central Tax issued under Section 168A of the CGST Act, 2017, and the corresponding state notification. The petitioner had not replied to the notices preceding the impugned order, and the writ petition was filed well after the assessment order had been passed. The petitioner's bank account had also been attached in consequence of the order.

Issues Involved

  1. Whether Notification Nos. 9/2023 and 56/2023-Central Tax, extending the limitation period under Section 73 via Section 168A of the CGST Act, are valid.
  2. Whether the delay in filing the writ petition and the petitioner's failure to reply to the notices should bar relief despite the notifications being found vitiated in other proceedings.

Petitioner's Arguments

  • The impugned assessment order and the notifications under Section 168A extending limitation were ultra vires the Act and violative of Articles 14, 246A and 265 of the Constitution.
  • Section 168A could not be used to retrospectively extend limitation absent valid force majeure and statutory authorisation.

Respondent's Arguments

  • The Government Advocate would ordinarily have relied on this Court's consistent practice of putting a non-replying petitioner to terms before granting relief, given the delay in approaching the Court and failure to respond to the preceding notices.

Court Order / Findings

  • Notwithstanding the delay and non-reply, the Court noted that a detailed order of the Principal Bench in M/s Tata Play Limited vs. Union of India had recently quashed Notification Nos. 9 and 56 of 2023, holding that the notifications curtailed the limitation otherwise available under the Supreme Court's Article 142 order, proceeded on an erroneous assumption of law, extinguished vested departmental rights of action, and Notification No.56/2023 was issued even before the GST Council's recommendation and on the basis of GIC recommendations that could not substitute for the Council, rendering both notifications vitiated and illegal.
  • Following Tata Play, the impugned assessment order was quashed and the matter remitted for a fresh order on merits, subject to the outcome of the pending SLP No.4240/2025 (HCC-SEW-MEIL-AAG JV) before the Supreme Court.
  • The attachment on the petitioner's bank account was directed to be lifted forthwith.

Important Clarification

  • Notification Nos. 9/2023 and 56/2023-Central Tax, issued under Section 168A of the CGST Act to extend the Section 73 limitation period, have been held vitiated and illegal by the Madras High Court's Principal Bench in Tata Play, for curtailing the Supreme Court's Article 142 limitation exclusion, being issued on erroneous assumptions, and (for Notification 56) preceding or bypassing valid GST Council recommendation.
  • Even a petitioner who delayed in approaching the court and did not reply to the preceding notices can obtain the benefit of this ruling once it applies, though the ultimate outcome remains subject to the Supreme Court's pending decision in the HCC-SEW-MEIL-AAG JV SLP.

Sections Involved

  • Section 168A, CGST Act, 2017 - power to extend time limits in special circumstances.
  • Section 73, CGST Act, 2017 - determination of tax not paid/short paid and its limitation period.

Decision – In Favour of

Decided in favour of the assessee; assessment order quashed, matter remitted, and bank attachment lifted.

Case Details

  • Court: Madurai Bench of the Madras High Court
  • Case No.: W.P.(MD) No.28441 of 2025
  • Coram: Justice G.R. Swaminathan
  • Date: 13th October, 2025

Link to Download the Order

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