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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The HC allowed the writ petition challenging the impugned assessment order dated 28.12.2023 under the Tamil Nadu GST Act, 2017, holding that the retrospective effect of the notification under section 168A is not justified. Relying on the Principal Bench decision in a related batch of cases, the Court quashed the assessment order for the year 2017-18 and remitted the matter to the assessing authority for reconsideration on merits. The authority was directed to pass a fresh order in accordance with the legal principles laid down in the precedent within three months from receipt of the judgment. The petition was allowed, setting aside the earlier assessment and mandating a fresh determination consistent with established legal standards.

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