2025 (8) TMI 850

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....nt, Union of India, and the corresponding notification in G.O. (Ms) No.41, Commercial Taxes and Registration (B1) Department, dated 05.04.2023, issued by the second respondent under Section 168A of the Tamil Nadu Goods and Services Tax Act, 2017, as well as the consequential assessment order passed by the first respondent in GSTIN: 33ACMPA1376P1ZE/2017-18, dated 28.12.2023, for the assessment year 2017-18. 2. The prayer in this Writ Petition reads as under: "for the issuance of a Writ of Certiorari to call for the records relating to Notification No.09/2023 - Central Tax, dated 31.03.2023, issued by the third respondent, the corresponding proceedings of the second respondent in G.O.(Ms) No.41, dated 05.04.2023, and the consequen....

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....e 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....