Facts of the Case

The petitioner, Tvl.J.M.J.Plastics, holding GSTIN 33CVDPS7028A1ZU, challenged an assessment order dated 19.12.2023 for the assessment year 2017-18, passed pursuant to Notification No.9/2023-Central Tax dated 31.03.2023 read with Notification No.56/2023-Central Tax dated 28.12.2023, which extended the limitation for passing orders under Section 73(10) of the CGST Act. The petitioner had not replied to the notices preceding the impugned order and filed the writ petition long after the assessment order was passed.

Issues Involved

  1. Whether Notification No.56/2023-Central Tax, issued under Section 168A of the CGST Act to extend limitation for Section 73 proceedings for 2018-19 [FY 2017-18 in the present facts], is valid.
  2. Whether the consequential assessment order, passed within the extended but allegedly invalid limitation period, is sustainable.

Petitioner's Arguments

  • The impugned notifications under Section 168A of the CGST Act, extending the period of limitation, were ultra vires the section, being violative of Articles 14, 246A and 265 of the Constitution, since Section 168A permits extension only in force majeure circumstances.

Respondent's Arguments

  • The Government Advocate for the State and counsel for the Union of India defended the notifications as validly issued under Section 168A.

Court Order / Findings

  • Justice G.R. Swaminathan noted that ordinarily the Court would have relegated the petitioner to statutory conditions given the delay and non-reply to notices, but for a detailed recent ruling of the Principal Bench in M/s.Tata Play Limited vs Union of India, which held Notification Nos.9 and 56 of 2023 vitiated and illegal — for curtailing the limitation benefit flowing from the Supreme Court's Article 142 order, being based on an erroneous assumption of law, being issued prior to GST Council recommendation, and being founded on GIC recommendations that cannot substitute for the GST Council.
  • Following Tata Play Limited, and its own subsequent application of that ruling, the Court quashed the impugned assessment order and remitted the case for a fresh order on merits.
  • The attachment on the petitioner's bank account was directed to be lifted forthwith, with liberty reserved to the department to act in light of the Supreme Court's eventual ruling in the pending SLP arising from the Telangana High Court's decision on the same notifications.

Important Clarification

  • Notification Nos.9/2023 and 56/2023-Central Tax, extending the limitation for passing orders under Section 73 of the CGST Act, have been held vitiated and illegal by the Madras High Court's Principal Bench in Tata Play Limited, since they curtail the Supreme Court's Article 142 limitation-exclusion order, lack the necessary force majeure basis under Section 168A, and were not preceded by proper GST Council recommendation.
  • Assessment orders passed relying on the extended limitation under these notifications are liable to be quashed and remitted for fresh orders on merits, notwithstanding delay by the assessee in approaching the Court.

Sections Involved

  • Section 168A, Central Goods and Services Tax Act, 2017 — power to extend time limits in special circumstances (force majeure).
  • Section 73, CGST Act, 2017 — determination of tax not paid.

Decision – In Favour of

In favour of the Assessee — the assessment order was quashed and the matter remitted for a fresh order on merits, with bank attachment lifted.

Case Details

Court: Madurai Bench of Madras High Court
Case No.: W.P.(MD)No.34779 of 2025 and W.M.P.(MD)Nos.27479 & 27481 of 2025
Coram: Hon'ble Mr. Justice G.R. Swaminathan
Date of Order: 28.11.2025

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