2025 (9) TMI 109

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....anan For the Petitioner : Mr.N.Sudalai Muthu For the R1 & R2 : Mr.R.Suresh Kumar Additional Government Pleader For the R3 : Mr.K.Govindarajan Deputy Solicitor General of India ORDER In this Writ Petition, the petitioner has challenged the impugned Notification No.09/2023 - Central Tax, dated 31.03.2023, issued by the third respondent, Union of India, and the corresponding notificati....

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....ation 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'bl....

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....iated. 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 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. ....

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....ate of uploading of the Web Copy of this order and the authorities shall proceed to pass orders afresh after affording the petitioners an opportunity of hearing. ii. In case the challenge is to the notice it is open to the petitioner to submit their objections within a period of 8 weeks from the date of uploading of the Web Copy of this order and the authorities shall proceed to pass orde....