2025 (8) TMI 1622

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....h Kumar Additional Government Pleader for R3 to R6 And Others COMMON ORDER By this common order, these Writ Petitions are disposed of with the consent of the learned Counsel appearing for the petitioners and the learned Additional Solicitor General of India, the learned Additional Government Pleader and the learned Government Advocate appearing for the respondents respectively. 2.In these Writ Petitions, the petitioners have challenged the respective notifications issued by the Central Government and the State Government under Section 168(A) of the respective GST Enactments, 2017. In some other cases, the petitioners have challenged the respective assessment orders and the order of Appellate Assistant Commissioner as well. The details of the Assessment order of the Assistant Commissioner and show cause notice read as under: - Sl. No. Case No. and Year Prayer sought for 1 W.P.(MD)No. 12381 of 2024 impugned order passed by the 2nd respondent in GSTIN:33AAEFU1667M1ZV/19-20, dated 05.03.2024, and quash the same and consequently directing the respondents to drop all further proceedings initiated on the basis of the impugned order passed by the 2nd respondent i....

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....09/2023-Central Tax dated 31.03.2023, along with its Notification No.56/2023- Central Tax, dated 28.12.2023, on the files of the Third Respondent herein and corresponding Notification issued by the 2nd respondent in G.O.Ms.No.41, dated 05.04.2023, and consequential assessment order passed by the 1st respondent in GSTIN:33BCYPB8639 R1ZK/2019-20, dated 30.08.2024. 7 W.P.(MD)No. 10993 of 2025 to quash the 3rd respondent in notifications issued in Notification No.9/2023-Central Tax dated 31.03.2023, along with its Notification No.56/2023- Central Tax dated 28.12.2023 on the files of the Third Respondent herein and corresponding Notification issued by the 2nd respondent in G.O.Ms.No.41, dated 05.04.2023, and consequential assessment order passed by the 1st respondent in GSTIN 33AVKPS7454B1ZH/2019-20, dated 23.08.2024 for the assessment year 2019-20. 8 W.P.(MD)No. 15430 of 2025 to quash the 3rd respondent in notifications issued in Notification No.09/2023-Central Tax dated 31.03.2023, along with its Notification No.56/2023- Central Tax dated 28.12.2023, on the files of the Third Respondent herein and consequential assessment order passed by the 1strespondent in GSTIN 33....

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.... 31088 of 2024 to quash the impugned assessment order on the file of respondent vide 33AHDPS3139A1ZT/2019-20, dated 30.08.2024, and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2019-20. 16 W.P.(MD)Nos. 17563 & 17564 of 2025 to quash the 3rd respondent in notifications issued in Notification No.09/2023-Central Tax dated 31.03.2023, along with its Notification No.56/2023- Central Tax dated 28.12.2023, on the files of the third Respondent herein and consequential assessment order passed by the 1st respondent in GSTIN: 33AZXPA4501G1ZM/2018-19, dated 27.04.2024, for the assessment year 2018-19, and 1st respondent in impugned assessment order passed in GSTIN: 33AZXPA4501G1ZM/2019-20, dated 31/08/2024, for the assessment year 2019-20. 17 W.P.(MD)No. 17760 of 2025 to quash the 3rd respondent in notifications issued in Notification No.09/2023-Central Tax dated 31.03.2023, on the files of the Third Respondent herein and corresponding 2nd respondent proceedings in G.O.Ms.No.41, dated 05.04.2023, and consequential assessment order passed by the 1st respondent in GSTIN: 33BKMPK8094B1Z2/2017-18, date....

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....l, 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." 4.In the similar circumstances, this Court by an order dated 23.07.2025, in W.P.(MD)No.19943 of 2025, has ordered as under:- "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 Supre....