2025 (10) TMI 1249

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce G.R. Swaminathan For the Petitioner : Mr. A. Satheesh Murugan For the Respondents : Mr. R. Sureshkumar Additional Government Pleader ORDER The petitioner is before this Court challenging the impugned assessment order dated 28.08.2024 for the assessment year 2019- 2020. This writ petition has been filed long after the assessment order has been passed. 2.The petitioner had also cha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve 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 / curta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ommendation 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 impugned notification no.56/2023 is issued on the basis of the reco....