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    <title>2025 (8) TMI 397 - MADRAS HIGH COURT</title>
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    <description>The HC held that Notification No.56/2023 dated 28.12.2023 was vitiated and illegal due to non-compliance with mandatory procedural conditions under Section 168A of the CGST Act, 2017. The Court relied on its prior ruling in MS TATA PLAY LIMITED, emphasizing issues of jurisdiction, violation of natural justice, and errors apparent on the record. Consequently, all impugned orders based on the notification were set aside, and the writ petition was disposed of accordingly.</description>
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