Madras High Court delivers a Googly - Rules notifications 09/2023– CT and 56/2023-CT issued u/s 168A are invalid and illegal, but Orders issued u/s 73(10) are not time barred
The issue consisted of batch petitions filed with the Hon’ble Madras High Court involving more than 300 petitions. The challenge was made to Notification Nos. 09/2023-C.T. and 56/2023-C.T. and the corresponding State tax notifications, declaring them as ultra vires the scheme of Section 168A of CGST/TN GST Act.
