Madras High Court
Tvl.Bhuvana Enterprises vs The Deputy State Tax Officer on 6 November, 2025
Author: G.R.Swaminathan
Bench: G.R.Swaminathan
W.P(MD)No.31602 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 06.11.2025
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P(MD)No.31602 of 2025
and
W.M.P.(MD)Nos.24773 & 24775 of 2025
Tvl.Bhuvana Enterprises,
Rep. by its Proprietor C.Manikandan,
GSTIN 33BGEPM4267Q1ZV,
469-9, 469-14, Barambur,
Illupur Taluk,
Pudukkottai-622 102. ... Petitioner
Vs.
1.The Deputy State Tax Officer-1,
Pudukkottai-3 Assessment Circle,
Commercial Taxes Buildings,
Pudukkottai.
2.The State of Tamil Nadu,
Represented by its Secretary,
Commercial Taxes Department,
Fort St.George, Chennai 600 009.
3.Union of India,
Secretary to 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 on the
files of the3 respondent in notifications issued in Notification No.09/2023-
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W.P(MD)No.31602 of 2025
Central Tax dated 31.03.2023, along with its Notification No.56/2023- Central
Tax dated the 28.12.2023 on the files of the Third Respondent herein
corresponding 2nd respondent's proceedings in G.O. Ms. No.41 dated
05.04.2023 and consequential assessment order passed by the 1st respondent in
GSTIN 33BGEPM4267Q1ZV /2019-20 dated 19.08.2024 for the assessment
year 2019-20 and quash the same as ultra vires Section 168A of the Central
Goods and Services Tax Act, 2017, Cannot act retrospectively apart from being
violative of Article 14, 246A and 265 of the Constitution of India, 1950.
For Petitioner : Mr.N.Sudalai Muthu
For Respondents : Mr.R.Suresh Kumar
Additional Government Pleader
for R1 & R2
: Mr.K.Govindarajan
DSGI for R3
ORDER
The petitioner is before this Court challenging the impugned assessment order dated 19.08.2024 for the assessment year 2019- 2020. This writ petition has been filed long after the assessment order has been passed.
2.The petitioner had also challenged the notification issued under Section 168A of the Goods and Services Tax Enactments, 2017. It is also noticed that the petitioner has not replied to the notices that proceeded the impugned order. Ordinarily this Court may have intervened by putting the petitioner to terms 2/6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/12/2025 01:25:31 pm ) W.P(MD)No.31602 of 2025 with the consistent view followed by this Court.
3.However, It is noticed that a detailed order has recently been passed by the Principal Bench of this Court in a batch of cases in M/s.Tata Play Limited vs. Union of India and others, reported in 2025 (7) TMI 772, wherein impugned notification issued under Section 168 A of the Act has been quashed with certain directions. The operative portion of the said order reads as under:
“10. Conclusion:
i) The authorities under the CGST Act shall have the benefit of exclusion of the period 15.03.2020 to 28.02.2022, while reckoning limitation under sub section (2) and (10) to Section 73 of CGST Act, in terms of the of the Supreme Court dated 10.01.2022 passed under Article 142 of the Constitution.
ii) Notification Nos.9 and 56 of 2023 stands vitiated and illegal for the following reasons:
a) It results in diminishing / curtailing the limitation which was otherwise available in view of the order of the Hon'ble Supreme Court under Article 142 of Constitution, and thus contrary to the object of Section 168A of CGST Act.
b) It proceeds on an erroneous assumption of the limitation available and a misconception as to the scope and effect of the order of Hon'ble Supreme Court under Article 142 of Constitution. The impugned notification made on an erroneous assumption of the position in law is unsustainable on the ground of being arbitrary.
c) The impugned notification results in extinguishing vested right of action with the authorities under CGST Act by diminishing the limitation thus suffers from the vice of arbitrariness.
d) The impugned notification is issued on the basis of recommendation made without examining relevant materials discussed supra and thus stands vitiated.
e) In addition to the above reasons, impugned notification No. 56/2023 is made even prior to the recommendations of the GST Council, failure to comply with the statutory mandate renders the notification illegal.
f) The impugned notification no.56/2023 is issued on the basis of the recommendations of GIC which cannot be a substitute for GST Council and thus stands vitiated.3/6
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4.The said order has been followed by this Court in several cases including the order passed in W.P.(MD)No.19943 of 2025 vide order dated 23.07.2025.
5.In view of the above, this writ petition is disposed of by quashing the impugned assessment order and the case is remitted back to the respondents to pass fresh order on merits.
6.However, it is open to the respondents to proceed further based on the outcome of S.L.P.No.4240 of 2025 (HCC-SEW-MEIL-AAG JV Vs. Assistant Commissioner of State Tax) filed against the order of the Telegana High Court. The learned counsel for the petitioner states that the petitioner's bank account has been attached. Considering this aspect, the attachment effected on the petitioner's bank account is directed to be lifted forthwith and without any delay. No costs. Consequently, the connected miscellaneous petitions are closed.
06.11.2025
Index : Yes / No
Internet : Yes/ No
rmi
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W.P(MD)No.31602 of 2025
To
1.The Deputy State Tax Officer-1,
Pudukkottai-3 Assessment Circle,
Commercial Taxes Buildings,
Pudukkottai.
2.The Secretary,
Commercial Taxes Department,
Fort St.George, Chennai 600 009.
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W.P(MD)No.31602 of 2025
G.R.SWAMINATHAN, J.
rmi
W.P(MD)No.31602 of 2025
06.11.2025
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