Madras High Court
Ms Tata Play Limited vs Union Of India on 12 June, 2025
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P.Nos.17184 of 2024 etc., batch
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Reserved on : 25.04.2025
Pronounced on : 12.06.2025
CORAM
THE HONOURABLE MR JUSTICE MOHAMMED SHAFFIQ
W.P.Nos.17184, 22511, 22516, 34667, 36344, 36347, 36599, 36604,
36611, 36872, 36876, 37543, 37546, 37551, 1505, 15584, 15621,
1497, 1514, 6472, 6476, 6485, 9899, 9906, 9904, 12122, 12289, 12293,
12351, 12567, 13311, 13317, 17397, 18677, 18803, 19886, 20107,
20370, 22028, 8640, 8645, 8650, 23081, 24082, 24084, 24186, 24190,
24355, 24716, 25516, 26065, 26073, 28509, 29273, 29276, 29709,
29704, 29729, 30646, 30653, 30655, 30657, 30906, 31395, 31397,
31396, 32236, 32807, 32845, 33104, 33392, 33451, 33456, 33459,
33578, 33729, 33752, 33756, 33824, 33828, 33877, 33880, 33885,
34203, 34243, 34271,34532, 34558, 34561, 34823, 34884, 34887,
34963, 35108, 35173, 35430, 35626, 35650, 35779, 35857, 35907,
36169, 36172, 36176, 36602, 36605, 36699, 36704, 36999, 37035,
37042, 37048, 37056, 33112, 37059, 37085, 37331, 37490, 37495,
37498, 37501, 37607, 37688, 37693, 37838, 38092, 38094, 38204,
38218, 38226, 38232, 38338, 38341, 38342, 38360, 38364, 38608,
38930, 38944, 38947, 38940, 38943, 38977, 38998, 39004, 39058,
39260, 39270, 39282, 39333, 39338, 39342, 39396, 39489, 39492,
39495, 39500, 39502, 39503, 39504, 39507, 39773, 39775, 39781,
39787, 39790, 39793, 39776, 39778, 39782, 39784, 39785, 39779,
39780, 39976 & 40064 of 2024
and
W.M.P. Nos.21218, 37603, 39226, 39489, 39480, 39477, 39470, 39488,
39472, 39837, 39839, 40583, 40586, 40587, 40594, 40591, 40593,
16980, 1513, 1515, 1517, 16979, 17013, 1522, 1528, 1532, 16977, 2895,
2876, 7210, 7190, 7193, 7211, 7191, 7194, 7730, 10913, 10918, 10919,
10908, 13387, 13464, 13218, 13390, 13398, 13721, 13465, 13720,
14464, 14469, 14466, 19165, 19166, 20480, 20635, 21761, 21763,
22008, 22292, 24006, 9653, 9626, 25185, 25183, 26331, 26330, 26332,
26333, 26449, 26454, 26614, 27031, 27034, 27882, 27883, 28481,
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W.P.Nos.17184 of 2024 etc., batch
28478, 31082, 31923, 31927, 32363, 32364, 32391, 32395, 36180,
33261, 33262, 33270, 33271, 36179, 34072, 34077, 34075, 35021,
35638, 41554, 35637, 35678, 35675, 35858, 36177, 36178, 36236,
36232, 36234, 36238, 36369, 36371, 36526, 36546, 36549, 36555,
36642, 36643, 36648, 36649, 36690, 36695, 36696, 36697, 36699,
36702, 36692, 36705, 36706, 37031, 37030, 37088, 37086, 37087,
37122, 37121, 37432, 37433, 37469, 37470, 37472, 37771, 37768,
37820, 37818, 37816, 37922, 37925, 38035, 38037, 38083, 38080,
38314, 38313, 38485, 38487, 38506, 38507, 38649, 38651, 38719,
38720, 38773, 38775, 39052, 39054, 39058, 39062, 39063, 39057,
39476, 39479, 39481, 39475, 39604, 39605, 39600, 39599, 39964,
39963, 40009, 40016, 40018, 40025, 40026, 40008, 40033, 40039,
35869, 40036, 35868, 40040, 40067, 40353, 40351, 40533, 40517,
40524, 40531, 40515, 40528, 40525, 40527, 40649, 40650, 40751,
40748, 40753, 40908, 40910, 41213, 41218, 41217, 41329, 41331,
41366, 41363, 41351, 41353, 41520, 41523, 41525, 41521, 41527,
41528, 41547, 41548, 41550, 41551, 41806, 41807, 42156, 42176,
42175, 42155, 42182, 42183, 42157, 42181, 42185, 42219, 42220,
42239, 42248, 42246, 42241, 42306, 42305, 42527, 42528, 42532,
42533, 42543, 42541, 42596, 42598, 42601, 42600, 42606, 42605,
42671, 42670, 42750, 42751, 42753, 42759, 42760, 42754, 42772,
42773, 42769, 42764, 42770, 42771, 42765, 42768, 42776, 42778,
43083, 43098, 43102, 43103, 43093, 43094, 43097, 43072, 43066,
43071, 43065, 43086, 43084, 43085, 43078, 43087, 43080, 43075,
43077, 43081, 43089, 43079, 43074, 43082, 43090, 43091, 43280,
43279, 43340, 43339 of 2024
and
W.P.Nos. 34065, 34073, 34074, 35455, 35463, 35458 of 2023
and
W.M.P.No.35436, 35431, 35435, 35429, 35436, 35427 of 2023
and
W.P.Nos. 94, 173, 177, 178, 196, 198, 200, 207, 210, 372, 970, 1221,
1224, 1297, 1324, 1396, 1401, 1404, 1720, 1730, 1736, 1922, 1927,
1974, 1984, 1982, 2031, 2037, 2034, 2035, 2041, 2078, 2229, 2350,
2412, 2592, 2788, 2794, 2848, 3122, 3138, 3195, 3338, 3386, 3443,
3577, 3766, 3883, 3886, 3905, 3942, 4223, 4443, 4510, 4515, 4519,
4558 of 2025
and
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W.P.Nos.17184 of 2024 etc., batch
W.M.P.Nos. 117, 115, 177, 179, 185, 184, 186, 187, 210, 212, 215, 217,
228, 230, 231, 227, 423, 418, 420, 1193, 1191, 1467, 1468, 1469, 1471,
1546, 1543, 1577, 1579, 1645, 1640, 1644, 1647, 1638, 1648, 1969,
1970, 1984, 1981, 2197, 2195, 2203, 2204, 2574, 2573, 2672, 2722,
2721, 2910, 2912, 2309, 2310, 2319, 2316, 2375, 2377, 2367, 2369,
2370, 2371, 2372, 2373, 2381, 2438, 2440, 3115, 3112, 3113, 3114,
3150, 3151, 3435, 3436, 3459, 3460, 3541, 3543, 3705, 3706, 3758,
3760, 3829, 3830, 3959, 3960, 4321, 4323, 4713, 4714, 4179, 4180,
4301, 4303, 4305, 4373, 4955, 5024, 5026, 5030, 5031, 5036, 5039,
5040, 5041, 5074, 5075 of 2025
and
W.P.(MD).Nos.1116, 1918, 1919, 12870, 16409, 5687, 1644, 1645, 1646,
5280, 6155, 7311, 6967, 7320, 7485, 7729, 7730, 7734, 7735, 7736,
7874, 9598, 9599, 10048, 10049, 10628, 10674, 11930, 12505, 15016,
16073, 16541, 16715, 23146, 23643, 23652, 23653, 24685, 25442,
26353, 25639, 25932, 25970, 26218, 26219, 26220, 27295, 27634,
27632, 27635, 28242, 29198, 29952, 29951, 30180, 30276, 30277,
30312, 30487, 31166, 31459 of 2024
and
W.M.P.(MD) Nos. 11442, 14223, 5381, 1927, 1143, 1142, 11441, 5382,
1928, 19737, 19734, 1683, 1682, 1686, 1687, 1688, 1681, 1685, 19736,
1684, 5062, 5063, 5775, 6736, 6729, 6491, 6737, 6490, 6728, 6874,
6870, 7070, 7071, 7074, 7073, 7076, 7081, 7079, 7082, 7077, 7084,
7165, 7167, 8698, 8727, 8728, 9084, 9085, 9086, 9511, 9512, 9550,
9553, 10628, 11163, 11165, 11166, 13180, 13181, 13963, 13965, 14323,
14324, 14465, 14466, 19616, 19617, 20023, 20021, 20059, 20061,
20029, 20030, 21011, 21010, 21744, 22331, 22332, 21742, 21592,
21593, 21999, 21998, 22032, 22034, 22223, 22224, 22225, 22220,
22221, 22222, 23451, 23452, 23455, 23456, 23953, 23954, 24699,
24700, 25230, 25235, 25231, 25234, 30180, 25399, 25398, 25477,
25470, 25476, 25469, 25497, 25499, 25620, 25621, 26133, 26134,
26340, 26339, 23115, 23117, 23158, 23163 of 2024
and
W.P.(MD)Nos.510, 625, 1366, 1369, 1370, 1367, 1368 & 1517 of 2025
and
W.M.P.(MD)Nos.363, 364, 415, 416, 940, 941, 948, 949, 955, 958, 982,
983, 989, 991, 1094, 1095 of 2025
3/422
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W.P.Nos.17184 of 2024 etc., batch
W.P.No. 17184 of 2024
Ms Tata Play Limited
Represented by its Authorized Signatory,
5th Floor, Kochar Globe, South Phase,
C/o Smart Works Coworking Spaces Pvt Ltd,
Ambedkar Nagar, SIDCO,
Industrial Estate, Guindy, Chennai,
Tamil Nadu- 600032.
Petitioner
Vs.
1. Union of India
Through its Secretary,
Ministry of Finance,
North Block, New Delhi -110 001.
2.State of Tamil Nadu,
Commercial Taxes Department,
through its Secretary to Government, Fort St. George,
Chennai,
Tamil Nadu-600 009
3.Commissioner of GST & Central Excise,
Chennai South Commissionerate,
MHU Complex, No. 692, 5th Floor,
Anna Salai, Nandanam, Chennai,
Tamil Nadu - 600 035
4.Additional Commissioner,
Office of the Additional Commissioner of GST and
Central Excise,
Chennai South Commissionerate,
MHU Complex, No. 692, 5th Floor,
Anna Salai, Nandanam, Chennai,
Tamil Nadu - 600 035
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W.P.Nos.17184 of 2024 etc., batch
5.Central Board of Indirect Taxes and Customs,
Through its Secretary,
Department of Revenue,
Ministry of Finance North Block,
New Delhi-110001
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Declaration, to declare pertaining to
the Impugned Notifications i.e. Notification No. 09/2023 - Central tax
dated 31.03.2023 and Notification No. 56/2023 - Central tax dated
28.12.2023 issued by the 1st Respondent under Section 168A of the
CGST Act, 2017 by the and Notification G.O. (Ms) No. 41, Commercial
Taxes and Registration (B1) Department, dated 05.04.2023 and
Notification G.O. (Ms) No. 1, Commercial Taxes and Registration (B1)
Department, No. II(2)/CTR/A/2024 dated 02.01.2024 issued under
Section 168A of the TNGST Act 2017 by the 2nd Respondent and
declare the same as ultra vires the provisions of the GST Acts being
incapable of being issued under section 168A and or pass any other
orders as this Court may deem to be fit and more appropriate in the facts
and circumstances of the case.
*******
W.P.Nos.22511 & 22516 of 2024
DSV Air and Sea Private Limited
Door No. 2, Chetpet, Harrington Road,
Chetpet, Chennai, Tamil Nadu - 600031
Represented by its Authorised Representative
Mr. Raghavan T.V.N
Petitioner
Vs.
1. State of Tamil Nadu
Represented by its Secretary, Secretariat, Fort St.
George,
Chennai - 600 009.
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2. Assistant Commissioner (ST), Vallvarkottam,
Zone-VI, M.B.M, M. Phil, Station No. 1,
6th Floor, P.A.P.J.M. Annex Building,
Greams Road, Chennai-600006.
3.The Deputy State Tax Officer – I,
Valluvarkottam Assessment Circle,
Station: No.10, Palaniappa Maligai,
4th Floor, Greams Road, Chennai – 600006.
4.Assistant Commissioner (ST)
Kilpauk Circle
F-50, 1st Avenue, 3rd Floor,
Anna Nagar East, Chennai - 600102
PRAYER in W.P.No.22511 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Declaration,
to declare that (i) Notification No. 9/2023 - Central Tax dated
31.03.2023 issued under Section 168A of the CGST Act, and (ii)
Notification No. II(2)/CTR/351(a-6)/2023 dated 05.04.2023 issued under
Section 168A of the TNGST Act, is ultra vires Section 168A of the
CGST and TNGST Act respectively.
PRAYER in W.P.No.22516 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Declaration,
to declare that (i) Notification No. 56/2023-Central Tax dated 28.12.2023
issued under Section 168A of the CGST Act, and (ii) Notification No. II
(2)/CTR/A/2024 dated 02.01.2024 issued under Section 168A of the
TNGST Act, is ultra vires Section 168A of the CGST Act and TNGST
Act respectively.
*******
W.P.No.34667 of 2024
M/s. Dhandapani Spinning Mills Limited,
Represented By Ravi Kumar Dhandania,
Managing Director,
17-F, Rajaji Road, Salem-636007.
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Petitioner
Vs
1. The Union of India,
Represented by its Secretary,
Department of Revenue,
Ministry of Finance, New Delhi.
2.The Assistant Commissioner (ST)(FAC),
Hasthampatty Circle,
Salem.
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Declaration, declaring that notification
No. 56/2023 - central tax dated 28.12.2023 as ultra vires the powers
conferred on the 1st respondent by the Central Goods and Services Tax
Act, 2017, in general and section 168A of the said Act in particular, and
hence without authority of law, invalid and illegal.
*******
W.P.Nos.36344 & 36347 of 2024
TVL.Navya Footwear Fashions,
Represented by its Proprietor, M.Navya,
Old No.18, New No.8/18, 2nd Street,
Pavadithoppu, Melkrishnapuram,
Vellore - 635802.
Petitioner
Vs
1. Union of India,
Represented by the Secretary of Government of India,
Ministry of Finance,
New Delhi - 110001.
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2.The State of Tamil Nadu,
Rep. by its Secretary,
Commercial Taxes Department,
Tamil Nadu.
3.The Deputy State Tax Officer-1,
Ambur,
Thirupattur, Vellore.
PRAYER in W.P.No.36344 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Declaration,
to declare Notification No. 56/2023 - Central Tax dated 28.12.2023 as
ultra vires the provisions of the CGST Act being incapable of being
issued under Section 168A of the CGST Act as it is being arbitrary and
without the authority of law.
PRAYER in W.P.No.36347 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for Respondent No. 3's order dated 26.04.2024 in GSTIN:
33AFBPN9628M1Z1/2018-19 and quash the same.
W.P.Nos.36599, 36604 & 36611 of 2024
Vishay Transducers India Private Limited
Represented by its Director,
C Gopala Krishna,
Nawazish building,
Old No.17, New No. 30, Khader Nawaz Khan Road
Nungabakkam, Chennai-600006.
Petitioner
Vs
1. The Union of India,
Represented by its Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block,
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New Delhi -110 001.
2.The Goods and Services Tax Council,
GST Council Secretariat,
Represented by its Chairman,
5th Floor Tower II Jeevan Bharti Building Janpath
Road, Connaught palace,
New Delhi-110 001.
3.Central Board of Indirect Taxes and Customs,
Rep by its Director,
CBIC North Block,
New Delhi-110 001.
4.The State of Tamil Nadu
Represented by its
Secretary To Government
Commercial Taxes and Registration Department,
Secretariat, Fort St George, Chennai-600 009.
5.Principal Secretary/
Commissioner Of Commercial Taxes,
Commercial Taxes Department,
Ezhiligam, Chepauk, Chennai-600 005.
6.Deputy State Tax Officer,
Nungambakkam Assessment Circle, No.88, Mayor
Ramanathan Salai Chennai-600031.
PRAYER in W.P.No.36599 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Declaration,
declaring the impugned Notification No. 56/2023 dated 28.12.2023,
issued by the 3rd respondent in exercise of powers under section 168A
of the Tamil Nadu Goods and Services Tax Act 2017 as manifestly
arbitrary, void, ultravires the provision of Section 168A of the Tamil
Nadu Goods and Services Tax Act 2017, and violative of Articles 14,
19(1)(g) and 21 of the Constitution of India.
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PRAYER in W.P.No.36604 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the impugned order of the 6th respondent passed in GSTIN
/33AAACS3783M1Z2/2019-20 dated 30.08.2024 and quash the same.
PRAYER in W.P.No.36611 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Declaration,
declaring the impugned G.O Ms. No. 1/2024 dated 02.01.2024 passed by
the 4th respondent in exercise of powers under section 168A of the Tamil
Nadu Goods and Services Tax Act 2017 as manifestly arbitrary, void,
ultravires the provision of Section 168A of the Tamil Nadu Goods and
Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of
the Constitution of India.
W.P.Nos.36872 & 36876 of 2024
Tvl.Veremax Technologies Services Limited,
Represented by its Director, Mr T R M Venkatesh,
No. 156, Second Floor, Doshi Towers,
Poonamalle High Road, Kilpauk,
Chennai-600 010.
Vs
1. Union of India
Represented by its Secretary,
Department of Revenue,
Ministry of Finance, New Delhi.
2.Commissioner of State Taxes,
Chennai, Tamil Nadu.
3.The State Tax Officer
Group-VII, Inspection- I, Intelligence-I,
Room No. 119, 1st Floor,
PAPJM Building, Greams Road,
Chennai-600006
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PRAYER in W.P.No.36872 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Declaration,
to declare Notification No. 9/2023-Central Tax dated 31.03.2023 issued
by the Respondent No. 1 as ultra- vires the provisions of the CGST Act
being incapable of being issued under section 168A of the CGST Act as
it is being arbitrary and without the authority of law.
PRAYER in W.P.No.36876 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for Respondent No. 3's order dated 29.12.2023 in GSTIN.
33AAAFP0680R1ZZ/2017-18 and quash the same.
W.P.Nos.37543, 37546 & 37551 of 2024
Arham Corporation,
Represented by its Partner
Arham Jain
Kalyan Trade Centre,
F-30, 2nd Floor No.16-18, Wallers Road,
Mount Road, Chennai - 600 002.
Petitioner
Vs
1. The Union of India,
Represented by its Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.
2.The Goods and Services
Tax Council Secretariat
Represented by its Chairman
5th Floor Tower II Jeevan Bharti Building
Janpath Road, Connaught Palace,
New Delhi – 110 001.
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3.Central Board of Indirect Taxes and Customs
Rep by its Director
CBIC North Block,
New Delhi – 110 001.
4.The State of Tamil Nadu
Represented by its
Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George,
Chennai – 600 009.
5.Principal Secretary
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhiligam, Chepauk,
Chennai – 600 005.
6.State Tax Officer,
Chintadripet Assessment Circle,
No.1 Greams Road,
PAPJM Building Annexe,
Chennai – 600006.
Respondents
PRAYER in W.P.No.37543 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Declaration,
to declare the impugned G.O.Ms. No. 1/2024 dated 02.01.2024 passed by
the 4th respondent in exercise of powers under section 168A of the Tamil
Nadu Goods and Services Tax Act 2017 as manifestly arbitrary, void,
ultravires the provision of Section 168A of the Tamil Nadu Goods and
Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of
the Constitution of India.
PRAYER in W.P.No.37546 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Declaration,
declaring the impugned Notification No. 56/2023 dated 28.12.2023,
issued by the 3rd respondent in exercise of powers under section 168A
of the Tamil Nadu Goods and Services Tax Act 2017 as manifestly
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arbitrary, void, ultravires the provision of Section 168A of the Tamil
Nadu Goods and Services Tax Act 2017, and violative of Articles 14,
19(1)(g) and 21 of the Constitution of India.
PRAYER in W.P.No.37551 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the impugned order of the 6th respondent passed in GSTIN/
33AAQFD0692M1Z1/2019-20 dated 28.08.2024 and quash the same.
W.P.No.1505 of 2024
SMK Contractors,
Represented by its Partner
B.Manoj Macniel
1st Floor, 77/2, Broadway,
Mannady Metro Station, Parrys,
Chennai – 600 001.
Petitioner
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block,
New Delhi-110 001.
2.The Goods & Services Tax Council,
Gst Council Secretariat,
Represented by its Chairman,
5th Floor Tower - II Jeevan Bharti Building,
Janpath Road, Connaught Palace,
New Delhi-110 001.
3. Central Board of Indirect Taxes and Customs
Represented by its Director
(CBIC) North Block, New Delhi-110 001.
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W.P.Nos.17184 of 2024 etc., batch
4.The State of Tamil Nadu
Represented by its
Secretary to Government,
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai-600 009.
5.Principal Secretary/
Commissioner of Commercial Taxes,
Commercial Taxes Department,
Ezhilagam, Chepauk, Chennai-600 005.
6.Assistant Commissioner [ST] [FAC],
Loan Square Assessment Circle,
No.32, Integrated Commercial Taxes Office Complex,
Elephant Gate Bridge Road, Chennai-600 003.
PRAYER in W.P.No.1505 of 2024: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in impugned adjudication order passed in GSTN
33ACGFS7684E1ZV/2017-18 dated 26-12-2023 on the files of the 6th
respondent and quash the same as arbitrary, without jurisdiction and
void, in so far relates to Assessment year 2017-2018.
*******
W.P.No.15584 of 2024
Tvl. Sri Kavitha Medicals
Represented by its Proprietor K.K.Manikandaraj,
No : 3, South Kar Street,
Kanjikovil, Perundurai,
Erode – 638 116.
GSTIN : 33AZBPM3652N1Z7
Petitioner
Vs
1. The State Tax Officer,
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W.P.Nos.17184 of 2024 etc., batch
Office of Sales Tax Officer,
Perundurai Circle, Perundurai,
No.299, Bhavani Road,
Perundurai -638 052.
2.The Bank Manager,
Kotak Mahindra Bank Limited,
Erode
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the file of the 1st Respondent in its impugned proceedings of the
respondent order for the Assessment year 2017-18 in GSTIN
33AZBPM3652N1Z7/2017-18 dated 27.12.2023 and the Consequential
DRC-07 order bearing Ref No ZD3312232134422 dated 27.12.2023,
and quash the same.
*******
W.P.No.15621 of 2024
Tvl. Nagarajan Pavithra,
2nd Floor, 7, Gokul Tower
C.P Ramaswamy Road,
Alwarpet, Chennai- 600 018.
Petitioner
Vs
1. The Union of India,
Rep. by the Secretary,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi – 110 001.
2.The Goods & Services Tax Council,
Rep. by its Secretary,
GST Council Secretariat
15/422
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W.P.Nos.17184 of 2024 etc., batch
5th Floor Tower - Il, Jeevan Bharti
Building, Janpath Road,
Connaught palace,
New Delhi-110001
3.Central Board of Indirect Taxes &
Customs,
Rep by its Chairman,
North Block, New Delhi-110001.
4.The State of Tamilnadu
Rep by its
Secretary to Government
Commercial Taxes and Registration (B1)
Department
Secretariat, Fort St. George,
Chennai-600009
5.Principal Secretary /Commissioner Of
Commercial Taxes
Commercial Taxes Department
Ezhilagam, Chepauk, Chennai-600005
6.The Assistant Commissioner (ST),
Alwarpet Assessment Circle
Integrated Building for Commercial
Taxes and Registration of Departments,
Room No. 210, 2nd Floor, Nandanam,
Chennai- 600 035.
7.The Commercial Tax Officer
Alwarpet Assessment Circle
Integrated Building for Commercial
Taxes and Registration Departments,
Room No.207, 2nd Floor, Nandanam,
Chennai- 600 035.
16/422
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W.P.Nos.17184 of 2024 etc., batch
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records of
the impugned Notification No. 09/2023-Central Tax dated 31.03.2023
and Notification No.56/2023-Central Tax dated 28.12.2023 issued by 1st
respondent and G.O. (Ms). No. 41/2023 dated 05-04-2023 and G.O.
(Ms). No. 1/2024 dated 02-01-2024 issued by 4 respondent and quash
them as arbitrary, without jurisdiction, capricious, excessive,
disproportionate, contrary to the provisions of Section 168A of the Act
and violative of Article 14, 19(1)(g) and 21 of the constitution of India.
******
W.P.Nos.1497 & 1514 of 2024
SMK Contractors,
Represented by its Partner
B Manoj Machniel
1st Floor, 77/2, Broadway,
Mannady Metro Station, Parrys,
Chennai – 600 001.
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block,
New Delhi – 110 001.
2.The Goods & Services Tax Council,
Gst Council Secretariat,
Represented by its Chairman
5th Floor Tower - II Jeevan Bharti Building, Janpath
Road, Connaught Palace,
New Delhi-110 001.
3.Central Board of Indirect Taxes & Customs
17/422
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W.P.Nos.17184 of 2024 etc., batch
Represented by its Director
(CBIC) North Block, New Delhi-110 001.
4.The State of Tamil Nadu
Represented by its
Secretary to Government,
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai-600 009.
5.Principal Secretary/
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhilagam, Chepauk, Chennai-600 005.
6.Assistant Commissioner (ST) [FAC],
Loan Square Assessment Circle,
No.32, Integrated Commercial Taxes Office Complex,
Elephant Gate Bridge Road, Chennai-600 003.
PRAYER in W.P.No.1497 of 2024: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in F.No. CBIC-20013/1/2023-GST in the files of
the third respondent and quashing the impugned notification No 09/2023
- Central Tax dated 31-03-2023 as manifestly arbitrary, void, contrary to
the provision of Section 168A of the Central Goods and Services Tax Act
2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India.
PRAYER in W.P.No.1514 of 2024: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in G.O Ms. No. 41 in the files of the Fourth
Respondent and quashing the impugned notification dated 05-04-2023,
as manifestly arbitrary, void, contrary to the provision of Section 168A of
the Tamil Nadu Goods and Services Tax Act 2017, and violative of
Articles 14, 19(1)(g) and 21 of the Constitution of India.
18/422
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W.P.Nos.17184 of 2024 etc., batch
*******
W.P.Nos.6472, 6476 & 6485 of 2024
Sicl Multimodal and Rail Transport Limited,
Represented by its Authorized Signatory,
Mr. K.P. Mohan Kumar,
73, South India House, Armenian Street, Parrys,
Chennai, Tamil Nadu-600001.
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue, Ministry of Finance,
No. 137, North Block,
New Delhi - 110 001.
2.The Goods & Services Tax Council,
Represented by its Secretary,
GST Council Secretariat
5th Floor Tower - II Jeevan Bharti Building Janpath Road,
Connaught palace,
New Delhi-110001.
3.Central Board of Indirect Taxes & Customs,
Represented by its Chairman,
North Block,
New Delhi-110001.
4.The State of Tamil Nadu
Represented by its
Secretary to Government
Commercial Taxes and Registration Department Secretariat,
Fort St. George, Chennai-600009.
5.Principal Secretary/
Commissioner of Commercial Taxes,
19/422
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W.P.Nos.17184 of 2024 etc., batch
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai-600005.
6.The Assistant Commissioner (ST)(FAC),
Loansquare Assessment Circle,
No.32, Integrated Commercial Taxes Office Complex,
Elephant Gate Bridge Road, Chennai – 600003.
7.The Assistant Commissioner (State Tax),
Mooremarket Assessment Circle,
Room No. 226, Integrated Commercial Taxes Office Complex,
Elephant Gate Bridge Road, Chennai – 600003.
8.The State Tax Officer
Mooremarket Assessment Circle,
Room No. 226, Integrated Commercial Taxes Office Complex,
Elephant Gate Bridge Road, Chennai-600003
PRAYER in W.P.No.6472 of 2024: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in GSTN: 33AALCS0399C1ZE/2017-18 relating
to the impugned order dated 30-12-2023 in the files of the sixth
respondent and quash the same as arbitrary, without jurisdiction and
void.
PRAYER in W.P.No.6476 of 2024: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in F.No. CBIC-20013/1/2023-GST in the files of
the third respondent and quashing the impugned notification No. 09/2023
- Central Tax dated 31-03-2023 as manifestly arbitrary, void, contrary to
the provision of Section 168A of the Central Goods and Services Tax Act
2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India.
PRAYER in W.P.No.6485 of 2024: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in G.O.Ms.No. 41 in the files of the Fourth
Respondent and quashing the impugned notification dated 05-04-2023,
as manifestly arbitrary, void, contrary to the provision of Section 168A of
20/422
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W.P.Nos.17184 of 2024 etc., batch
the Tamil Nadu Goods and Services Tax Act 2017, and violative of
Articles 14, 19(1)(g) and 21 of the Constitution of India.
*******
W.P.Nos.9899, 9906 & 9904 of 2024
Jayaram Balaji
Proprietor of M/s Sri Ram Pannai Service,
No.100/26, Gingee Road,
Chetpet, Tiruvannamalai,
Tamil Nadu-606 801.
Petitioner
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue, Ministry of Finance, No.137,
North Block,
New Delhi-110 001.
2.The Goods and Service Tax Council
GST Council Secretariat,
Rep. by its Chairman,
5th Floor Tower-II Jeevan Bharti Building, Janpath
Road, Connaught Palace,
New Delhi-110 001.
3.Central Board of Indirect Taxes and Customs
Rep. by its Director,
(CBIC) North Block, New Delhi-110 001.
4.The State of Tamil Nadu
Rep. by its
Secretary to Government,
Commercial Taxes and Registration Department,
21/422
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W.P.Nos.17184 of 2024 etc., batch
Secretariat, Fort St. George, Chennai-600 009.
5.Principal Secretary/
Commissioner of Commercial Taxes,
Commercial Taxes Department,
Ezhiligam, Chepauk, Chennai-600 005.
6.The State Tax Officer, Polur,
No.2, F/B5, Diversion Road
Polur - 606 803.
Respondents
PRAYER in W.P.No.9899 of 2024: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records of the 3rd Respondent Notification No. 09/2023-
Central Tax dated 31.03.2023 and quash the same.
PRAYER in W.P.No.9906 of 2024: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records of the 6th Respondent's Order dated 15.12.2023
bearing GSTIN:33AYKPB69291ZX/2017-18 and quash the same.
PRAYER in W.P.No.9904 of 2024: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records of 4th Respondent G.O.(Ms).No.41 dated
05.04.2023 and quash the same.
*******
W.P.Nos.12122, 12289, 12293 of 2024
Venkatesan Prem Kumar
Proprietor of M/s Atlas Engineering,
SF No. 448/1B3, Kalivarthangal,
Melmanthangal Road,
Kugaiyanallore,
22/422
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W.P.Nos.17184 of 2024 etc., batch
Katpadi Taluk, Vellore – 632 515.
Vs
1. Union of India
Represented by the Secretary, Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi- 110 001.
2.The Goods & Service Tax Council
GST Council Secretariat,
Represented by its Chairman
5th Floor Tower -II Jeevan Bharti Building Janpath
Road, Connaught Place,
New Delhi-110001
3.Central Board of Indirect Taxes and Customs
Represented by its Director
(CBIC) North Block, New Delhi-110001.
4.The State of Tamil Nadu
Represented by its
Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai-600009
5.Principal Secretary /
Commissioner of Commercial Taxes
Commercial Taxes Department,
Ezhiligam, Chepauk, Chennai-600005.
6.The Assistant Commissioner of GST & Central Excise,
Vellore Division
Central Revenue Buildings
Officers Line,
Vellore – 632 001.
PRAYER in W.P.No.12122 of 2024: Writ Petition filed under Article
23/422
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W.P.Nos.17184 of 2024 etc., batch
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records of 4th Respondent G.O.(Ms.)No.41 dated
05.04.2023 and quash the same.
PRAYER in W.P.No.12289 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records of the 6th Respondent's Order-in-Original
No.05/2023 (GST)-AC dated 05.12.2023 and quash the same.
PRAYER in W.P.No.12293 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records of the 3rd Respondent's Notification No.09/2023-
Central Tax dated 31-03-2023 and quash the same.
W.P.Nos.12351 & 12567 of 2024
G.Samuel Prakash
No. 24, Thiruveethiamman Koil Street
Arumbakkam,
Chennai 106.
Petitioner
Vs
Deputy State Tax Officer – II,
Arumbakkam Assessment Circle.
Respondent
PRAYER in W.P.No.12351 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records of the Respondent's order dated 03.10.2023 in
GSTIN/33ABDPS0956M1ZD/2019-20 passed by the respondent and
quash the same.
PRAYER in W.P.No.12567 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records of the Respondent's order dated 03.10.2023 in
GSTIN/33ABDPS0956M1ZD/2018-219 passed by the respondent and
24/422
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W.P.Nos.17184 of 2024 etc., batch
quash the same.
*******
W.P.Nos.13311 & 13317 of 2024
Zainulabdin Dyeing Works
Represented by Managing Partner,
Mr.Kulam Hussain Zainulabdin
No.196, Angappan Street,
Chennai - 600 001
Petitioner
Vs
1. The Superintendent of CGST and Central Excise
Egmore Range - II, Egmore Division of GST and
Central Excise, Chennai North Commissionerate,
First Floor, Newry Towers, Plot No.2054, I Block,
II Avenue, 12th Main Road, Anna Nagar,
Chennai - 600 040.
2.The Central Board of Indirect Taxes and Customs
Department of Revenue, Ministry of Finance,
Represented by its Chairman
North Block, New Delhi - 110 001.
3.The Union of India
Represented by its Secretary
Department of revenue,
Ministry of Finance,
North Block, New Delhi - 110 001.
Respondents
PRAYER in W.P.No.13311 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the file of the first respondent in common
25/422
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W.P.Nos.17184 of 2024 etc., batch
impugned Order-in-Original No.40/2023 (GST) dated 28.12.2023 passed
for the Tax Periods 2017-18, 2018-19 and 2019-20 by the first
respondent, and quash the same as illegal, barred by limitation in respect
of Tax Periods 2017-18 and 2018-19 and violative of principles natural
justice in respect of Tax Periods 2017-18, 2018-19 and 2019-20.
PRAYER in W.P.No.13317 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in the files of the third respondent in impugned
Notification No 09/2023 - Central Tax dated 31.03.2023 and
consequential Notification No.56/2023-Central Tax dated 28.12.2023
issued by the third respondent and quash the same as manifestly arbitrary,
void, contrary to the provision of Section 168A of the Central Goods and
Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of
the Constitution of India.
*******
W.P.No.17397 of 2024
Tvl I View Technologies
Rep. by its Proprietor Dharshan Singh AnandPuneet Pal Singh
SF NO 127, Door No. 2, Krishnarayapuram South Street,
Coimbatore, Tamil Nadu 641 006
GSTIN:33AUNPP9741L1ZW
Petitioner
Vs
1. The Union of India
Represented by the Secretary,
Department of Revenue, Ministry of Finance, No.137, North
Block,
New Delhi – 110 001.
2.The Goods & Services Tax Council,
GST Council Secretariat
Represented by its Chairman
26/422
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W.P.Nos.17184 of 2024 etc., batch
5th Floor Tower - II Jeevan Bharti Building Janpath Road,
Connaught Palace,
New Delhi - 110001
3.Central Board of Indirect Taxes and Customs
Represented by its Director (CBIC) North Block,
New Delhi - 110001
4.The State of Tamil Nadu
Represented by its Secretary to Government,
Commercial Taxes and Registration (b1) Department
Secretariat, Fort St. George, Chennai – 600009.
5.Principal Secretary /
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai - 600005
6.The Deputy State Tax Officer – 2,
Office of the Commercial Tax Officer,
Ramnagar Assessment Circle, Coimbatore.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records in
G.O.Ms.No. 1 in the files of the Fourth Respondent and quashing the
impugned notification dated 02.01.2024, as manifestly arbitrary, void,
contrary to the provision of Section 168A of the Tamil Nadu Goods and
Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of
the Constitution of India.
*******
W.P.No.18677 of 2024
Tirupur Vijayalakshmi Spinning Mills India P. Ltd.,
Rep by its Director and Authorised Signatory K.Duraisamy
24A, Anna street, Tiruppur-641652, Tamil Nadu.
Petitioner
27/422
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W.P.Nos.17184 of 2024 etc., batch
Vs
1. The Government of Tamil Nadu,
Represented by its Secretary,
Tamil Nadu Government Secretariat,
Chennai.
2. Deputy State Tax Officer – 1,
Anupparpalayam Assessment Circle, Tiruppur – 1,
No.16, Emperor Building, Ground Floor,
Indira Nagar 1st Street, Avinashi Road,
Tiruppur - 641 603, Tamilnadu.
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of the
1st respondent containing Notification in G.O.(Ms) No.105 dated
08.07.2022 (impugned Notification No.1) and Notification in G.O.(Ms)
No.41 dated 05.04.2023 (impugned Notification No.2) issued by the 1st
respondent and consequential notice in DRC-01 issued by the 2nd
respondent in GSTIN/33AACCT8270C1ZK dt. 30.09.2023 (impugned
notice) and the order passed by the 2nd respondent in
GSTIN/33AACCT8270C1ZK/2017-18 dt. 29.12.2023(impugned order)
and quash the same.
*******
W.P.No.18803 of 2024
Tvl. Sri Ram Shop
Represented by its Proprietor Mr N Senthilmurugan,
No.33, Rainbow Garden,
Kottakuppam, Villupuram,
Tamilnadu,
GSTIN 33ADFPN0887Q1ZY.
Vs
28/422
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W.P.Nos.17184 of 2024 etc., batch
The State Tax Officer,
O/o The Commercial Tax Officer,
Tindivanam Assessment Circle,
Villupuram Zone, Cuddalore Division,
Cuddaalore, Tamil Nadu.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the files of the 1st Respondent in its impugned proceedings for the
Assessment year 2018-19 in GSTIN : 33ADFPN0887Q1ZY /2018-19
dated 30.04.2024 and the Consequential DRC-07 order bearing Ref No :
ZD330424247564F dated 30.04.2024 and quash the same.
*******
W.P.No.19886 of 2024
Tvl. Shree Lakshmi Steel and Hardwares,
Represented by its Partner Mr.S.Prabhakaran
No: 1-4, Kottaimedu, Kallankattivalasu,
Komarapalayam, Namakkal,
Tamilnadu - 638 183.
GSTIN 33ADGF86052B1ZF
Petitioner
Vs
1. The State Tax Officer,
O/o. The Commercial Tax Officer,
Kumarapalayam Circle,
Namakkal, Salem,
Tamilnadu.
2.The Branch Manager,
State Bank of India,
226, Salem Main Road,
Kumarapalayam - 638 183
Respondents
29/422
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W.P.Nos.17184 of 2024 etc., batch
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the file of the 1st Respondent in its impugned proceedings for the
Assessment year 2017-18 in GSTIN 33ADGFS6052B1ZF/2017-18 dated
30.12.2023 and the Consequential DRC-07 order bearing Ref No:
ZD331223273251V dated 30.12.2023, and quash the same.
*******
W.P.No.20107 of 2024
K Square Builders,
Rep. by its Proprietor P.S.Karthikayen,
No. 38, Iraniyan Street, Solar,
Erode, Tamil Nadu - 638 002.
Petitioner
Vs
The Deputy State Tax Officer - I (ST),
Office of the Deputy Commercial Tax Officer,
Thindal Assessment Circle,
D.No.161, Brough Road,
Erode - 638 003.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the files of Respondent in the impugned Order in in GSTIN:
33DMUPK0139R1ZD/2017-18 dated 30.12.2023 along with
consequential order in Form GST DRC-07 bearing a Ref. No.
ZD331223272792G dated 30.12.2023 for the tax period July, 2017 to
March 2018 quash the same as being contrary to the provision of CGST
Act, 2017.
30/422
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W.P.Nos.17184 of 2024 etc., batch
W.P.No.20370 of 2024
Pidilite Industries Ltd.
Represented by its Authorised Signatory Mr R Govindan,
308, Gopalpuram, Lyods Road,
Avvai Shanmugam,
Chennai,
Tamil Nadu – 600086.
Vs
1. Union of India
Through Secretary Ministry of Finance,
Department of Revenue,
Government of India, having its office at
Central Secretariat, North Block,
New Delhi -110001
2.State of Tamil Nadu
Through Secretary Finance Department
Tamilnadu Finance Department
Tamil Nadu Secretariate, Fort St. George,
Chennai 600009,
Tamil Nadu.
3.The Commissioner of State Tax,
Tamil Nadu Having his office at Ezhilagam,
Chepauk,
Chennai – 600005.
4.The Additional Commissioner (ST)
Large Tax Payers Unit Having his office at
Integrated Building for Commercial
Taxes and Registration Department
(South Tower) at Saidapet,
Nandanam, Chennai,
Tamil Nadu – 600035.
31/422
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W.P.Nos.17184 of 2024 etc., batch
5.The Deputy Commissioner (ST) - III,
Large Tax Payers Unit Having his office at
Integrated Building for Commercial
Taxes and Registration Department
(South Tower) at Saidapet,
Nandanam, Chennai,
Tamil Nadu – 600035.
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorarified Mandamus, calling for
the records pertaining to the Show Cause Notice bearing reference No.
ZD330524334336K dated 31.05.2024 issued by Respondent No. 5 and
quash the same as illegal, unconstitutional and ultravires and
consequently direct the Respondents not to proceed with the adjudication
in furtherance of the Show Cause Notice reference No.
ZD330524334336K dated 31.05.2024 issued by Respondent No. 5.
*******
W.P.No.22028 of 2024
TVL. Saravanaa Projects & Co,
Represented by its Partner
Mr.M.S.Hari Baabhu,
No.99A, Mettu Street, Kolathur Village,
Singaperumal Koil - 603 204.
Petitioner
Vs
1. The Union of India
Represented by the Secretary
Department of Revenue, Ministry of Finance
No.137, North Block
New Delhi – 110 001.
32/422
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W.P.Nos.17184 of 2024 etc., batch
2.The Goods & Services Tax Council
GST Council Secretariat
Represented by its Chairman
5th Floor Tower II Jeevan Bharti Building
Janpath Road, Connaught Palace
New Delhi - 110 001.
3.Central Board of Indirect Taxes & Customs
Represented by its Director
(CBIC) North Block, New Delhi - 110 001.
4.The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration B1 Department
Secretariat, Fort St. George, Chennai 600 009.
5. Principal Secretary/
Commissioner of Commercial Taxes
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai 600 005.
6.The Assistant Commissioner (ST),
Thirukazhukundram Assessment Circle,
No.42, Wahab Nagar,
Thirukazhukundram - 603 109.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records in
G.O.(Ms).No.1 dated 02.01.2024 issued by the 4th Respondent quash the
same.
*******
W.P.No.8640 of 2024
Indus Towers Limited,
Formerly known as Bharti Infratel Limited,
Represented by its Authorised Signatory,
33/422
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W.P.Nos.17184 of 2024 etc., batch
Mr. Sanjay Wadhwa,
5th Floor, No.5, Ess Pee IT Park,
Jawaharlal Nehru Road,
Thiru Vika Industrial Estate,
Ekkattuthangal, Chennai 600032.
Petitioner
Vs
1. Union of India,
Through the Secretary, Department of Revenue,
Ministry of Finance,
North Block, New Delhi – 110 001.
2.The Central Board of Indirect Taxes and Customs,
Department of Revenue, Ministry of Finance,
Represented by its Chairman,
North Block, New Delhi - 110 001.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records of
the 2nd Respondent in Impugned Notification No. 56/2023-Central Tax
dated 28.12.2023 on the files of the 2nd respondent herein and quash the
same as being ultra vires Section 168A of the Central Goods and
Services Tax Act, 2017.
*******
W.P.Nos.8645 & 8650 of 2024
Indus Towers Limited,
Formerly known as Bharti Infratel Limited,
Represented by its Authorised Signatory,
Mr. Sanjay Wadhwa,
5th Floor, No.5, Ess Pee IT Park,
Jawaharlal Nehru Road,
Thiru Vika Industrial Estate,
Ekkattuthangal, Chennai 600032.
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W.P.Nos.17184 of 2024 etc., batch
Petitioner
Vs
1. The Additional Commissioner,
Office of the Commissioner of GST and Central Excise,
Guindy Division, 8th Floor,
692, MHU Complex, Anna Salai,
Nandanam, Chennai – 600035.
2.Office of the Principal Director of Audit (Central),
Chennai
Lekha Pariksha Bhavan,
361 Anna Salai, Teynampet,
Chennai 600018
Respondents
PRAYER in W.P.No.8645 of 2024: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records relating to the Impugned Show Cause Notice No.
15/2024-GST (ADC) dated 31.01.2024 issued by the 1st respondent and
to quash the same.
PRAYER in W.P.No.8650 of 2024: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records relating to the Impugned Show Cause Notice No.
13/2024-GST (ADC) dated 31.01.2024 issued by the 1st respondent and
to quash the same.
*******
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W.P.Nos.17184 of 2024 etc., batch
W.P.No.23081 of 2024
Smt.Ravishankar Rajeswari
Prop. Rathna Wide Range Trade
11, Sivashanmugam Street
West Tambaram, Chennai – 600045.
Petitioner
Vs
Assistant Commissioner (ST) (FAC)
Tambaram Assessment Circle,
Integrated Commercial Taxes Department Building
3rd Floor, Room No.336, Nandanam,
Chennai- 600 035.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, call for the records of the
respondent in Ref No. ZD330424230474P and quash the order dt.
29.04.2024 passed therein.
*******
W.P.No.24082 of 2024
Tvl. Sri Valli Engineerings,
Rep. by its Partner R. Shanmugam,
40, Kamatchi Amman Kovil Street,
Chidambaram, Cuddalore - 608 001.
Petitioner
Vs
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W.P.Nos.17184 of 2024 etc., batch
1. The Union of India
Represented by the Secretary,
Department of Revenue, Ministry of Finance, No.137, North
Block,
New delhi- 110 001.
2.The Goods and Services Tax Council
GST Council Secretariat
Represented by its Chairman
5th Floor Tower - II Jeevan Bharti Building
Janpath Road, Connaught Palace,
New Delhi - 110001.
3.Central Board of Indirect Taxes and Customs
Represented by its Director
(CBIC) North Block, New Delhi - 110001
4.The State of Tamil Nadu
Represented by its Secretary to Government,
Commercial Taxes and Registration (B1) Department
Secretariat, Fort St. George, Chennai - 600009
5.Principal Secretary /
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai 600005
6.The Deputy State Tax Officer (FAC),
Office of Deputy Commercial Tax Officer,
Chidamabram - 2,
Cuddalore.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records in
G.O Ms. No. 1 in the files of the Fourth Respondent and quashing the
impugned notification dated 02.01.2024, as manifestly arbitrary, void,
37/422
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W.P.Nos.17184 of 2024 etc., batch
contrary to the provision of Section 168A of the Tamil Nadu Goods and
Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of
the Constitution of India.
*******
W.P.No.24084 of 2024
K Square Builders,
Rep. by its Proprietor P.S.Karthikeyen,
No. 38, Iraniyan Street, Solar,
Erode, Tamil Nadu - 638 002.
Petitioner
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.
2.The Goods and Services Tax Council
GST Council Secretariat Represented by its Chairman
5th Floor Tower - II Jeevan Bharti Building
Janpath Road, Connaught palace,
New Delhi - 110001.
3.Central Board of Indirect Taxes & Customs
Represented by its Director
(CBIC) North Block, New Delhi - 110001
4.The State of Tamil Nadu
Represented by its Secretary to Government,
Commercial Taxes and Registration (B1) Department,
Secretariat, Fort St. George, Chennai - 600009
5.Principal Secretary /
Commissioner of Commercial Taxes,
38/422
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W.P.Nos.17184 of 2024 etc., batch
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai - 600005
6. The Deputy State Tax Officer - I (ST),
Office of the Deputy Commercial Tax Officer,
Thindal Assessment Circle,
D. No. 161, Brough Road,
Erode - 638 003.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records in
G.O Ms. No. 41 in the files of the Fourth Respondent and quashing the
impugned notification dated 05-04-2023, as manifestly arbitrary, void,
contrary to the provision of Section 168A of the Tamil Nadu Goods and
Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of
the Constitution of India.
*******
W.P.Nos.24186 & 24190 of 2024
Pidilite Industries Ltd.
Represented by it Zonal Logistics
& Accounts Manager Mr. Sriram Yeddanapudi
308, Gopalapuram, Lyods Road,
Avvai Shanmugam, Chennai,
Tamil Nadu - 600 086
Petitioner
Vs
1. Union of India
Through Secretary Ministry of Finance,
Department of Revenue,
Government of India, having its office at
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W.P.Nos.17184 of 2024 etc., batch
Central Secretariat, North Block
New Delhi-110001
2. State of Tamil Nadu
Through Secretary Commercial Taxes and Registration Department
Tamilnadu Commercial Taxes and Registration Department
Tamil Nadu Secretariate, Fort St. George,
Chennai-600 009,
Tamil Nadu.
3.The Commissioner of State Tax,
Tamil Nadu Having his office at
Ezhilagam,
Chepauk, Chennai-600 005
4.The Additional Commissioner (ST),
Large Tax Payers Unit Having his office at
Integrated Building for Commercial
Taxes and Registration Department
(South Tower) at Saidapet,
Nandanam, Chennai,
Tamil Nadu - 600035.
5.The Deputy Commissioner (ST) - III
Large Tax Payers Unit Having his office at
Integrated Building for Commercial
Taxes and Registration Department
(South Tower) at Saidapet,
Nandanam, Chennai,
Tamil Nadu - 600035
6.The GST Council
Through the Secretary,
5th Floor, Tower - II,
Jeevan Bharti Building
Janpath Road, Connaught Place,
New Delhi-110001
Respondents
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W.P.Nos.17184 of 2024 etc., batch
PRAYER in W.P.No.24186 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records pertaining to the Notification No. 56/2023-C.T.
dated 28.12.2023 issued by Respondent No. 1 and quash the same as
illegal, unconstitutional and ultra vires (2) calling for the records
pertaining to the G.O.(Ms). No. 1 dated 02.01.2024 issued by
Respondent No. 2 and quash the same as illegal, unconstitutional and
ultravires.
PRAYER in W.P.No.24190 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records pertaining to the Notification No. 9/2023-CT
dated 31.03.2023 issued by Respondent No. 1 and quash the same as
illegal, unconstitutional and ultra vires (2) calling for the records
pertaining to the G.O.(Ms). No. 41 dated 05.04.2023 issued by
Respondent No. 2 and quash the same as illegal, unconstitutional and
ultravires.
*******
W.P.No.24355 of 2024
Tvl Sri Ram shop
Represented by its Proprietor Mr.N.Senthilmurugan
No.33 Rainbow Garden
Kottakuppam, Villupuram,
Tamilnadu
GSTIN 33ADFPN0887Q1ZY
Petitioner
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block,
New Delhi -110 001.
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W.P.Nos.17184 of 2024 etc., batch
2.The Goods and Services Tax Council,
GST Council Secretariat
Represented by its Chairman
5th Floor Tower - II Jeevan Bharti Building Janpath Road,
Connaught Palace,
New Delhi - 110001.
3.Central Board of Indirect Taxes & Customs
Represented by its Director
(CBIC) North Block, New Delhi - 110001
4.The State of Tamil Nadu
Represented by its Secretary to Government,
Commercial Taxes and Registration (B1) Department
Secretariat, Fort St. George, Chennai - 600009
5.Principal Secretary /
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai - 600005
6.The State Tax officer,
O/o The Commercial Tax Officer
Tindivanam Assessment Circle
Villupuram Zone, Cuddalore Division,
Cuddalore.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records in
G.O.Ms.No. 1 in the files of the Fourth Respondent and quashing the
impugned notification dated 02.01.2024, as manifestly arbitrary, void,
contrary to the provision of Section 168A of the Tamil Nadu Goods and
Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of
the Constitution of India.
*******
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W.P.Nos.17184 of 2024 etc., batch
W.P.No.24716 of 2024
Rajalle Container Movers Private Limited
Represented by its Director
K.Sankar
1st Floor, 91 Old No. 47,
Coral Merchant Street
Mannady, Chennai 600001
Petitioner
Vs
1. The Union of India
Represented by the Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block, New Delhi 110001.
2.The Assistant Commissioner
Range III, Parrys Division,
North Commissionerate,
Chennai 40.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records
relating to the passing of the Impugned Show Cause Notice No.08/2023
dated 25.09.2022 and Impugned Order-in-Original No.66/2023 dated
07.12.2023 by the 2nd Respondent and quash the same as it has been
passed without Authority and barred by limitation.
43/422
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W.P.Nos.17184 of 2024 etc., batch
W.P.No.25516 of 2024
Balamurugan Mohanapriya,
2/39, Andikadu, Anangur, Tiruchengode,
Namakkal, Tamil Nadu - 637304.
Petitioner
Vs
Superintendent of CGST & Central Excise,
Pallipalayam Range,
81, Bharathi Nagar, Soolai, Erode – 638004.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records in the
file of the respondents and quash the order passed under section 73(1) of
the Tamil Nadu Goods and Service Tax Act, 2017/ Central Goods and
Service Tax Act, 2017 GSTIN 33BBBPM3016M1ZV Order in Original
SI.No.14/2024-GST (SUPDT) dated 21.02.2024 having DIN
No.20240259XP00006692E5 along with Summary of the Order dated
GST DRC-07 dated 09.07.2024 having Reference No.
ZD330724113436L (Impugned Order) for the FY 2018-19 passed by the
Respondent.
*******
W.P.No.26065 of 2024
Tvl. Sri Venkateswara Metals,
Represented by its Proprietor Mrs V.Soundarya
No 57/1 KNK Road,
Karungalpalayam
Erode Tamilnadu 638 003
GSTIN: 33HBAPS6139E1ZN
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W.P.Nos.17184 of 2024 etc., batch
Petitioner
The State Tax Officer,
O/o The Commercial Tax Officer,
Commercial Taxes Department
Park Road Assessment Circle,
Erode, Tamilnadu.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the file of the Respondent in its impugned proceedings for the
Assessment year 2018-19 in GSTIN : 33HBAPS6139E1ZN /2018-2019
dated 15.04.2024 and the Consequential DRC-07 order bearing Ref No:
ZD330424124199I dated 16.04.2024, and quash the same.
W.P.No.26073 of 2024
Tvl. Sri Venkateswara Metals,
Represented by its Proprietor Mrs.V.Soundarya
No. 57/1 KNK Road,
Karungalpalayam
Erode, Tamilnadu 638 003
GSTIN: 33HBAPS6139E1ZN
Petitioner
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block,
New Delhi – 110 001.
2.The Goods & Services Tax Council,
GST Council Secretariat
Represented by its Chairman
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W.P.Nos.17184 of 2024 etc., batch
5th Floor Tower – II, Jeevan Bharti Building Janpath Road,
Connaught palace,
New Delhi 110001.
3.Central Board of Indirect Taxes & Customs
Represented by its Director
(CBIC) North Block, New Delhi - 110001
4.The State of Tamil Nadu
Represented by its Secretary to Government,
Commercial Taxes and Registration (B1) Department
Secretariat, Fort St. George, Chennai - 600009
5.Principal Secretary /
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai 600005
6.The State Tax officer,
O/o The Commercial Tax Officer,
Commercial Taxes Department, Park Road Assessment Circle,
Erode , Tamilnadu
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records in
G.O.Ms.No. 1 in the files of the Fourth Respondent and quashing the
impugned notification dated 02.01.2024, as manifestly arbitrary, void,
contrary to the provision of Section 168A of the Tamil Nadu Goods and
Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of
the Constitution of India.
*******
W.P.No.28509 of 2024
M/s. Studio Green,
Rep by Shri.K. Eswaran,
Old No.77/4, New No.21/4,
31st Cross Street,
46/422
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W.P.Nos.17184 of 2024 etc., batch
Besant Nagar, Chennai - 600 090.
Petitioner
1. The Joint Commissioner of State Tax,
Intelligence I,
No.1, PAPJM Buildings,
Greams Road,
Chennai – 600 006.
2.The Deputy Commissioner (ST),
Central III,
No.1, PAPJM Buildings,
Greams Road, Chennai 600 006.
3.Assistant Commissioner (ST),
Intelligence - I,
No 1, PAPJM Buildings,
Greams Road,
Chennai 600 006.
4. State Tax Officer
Intelligence,
Greams Road, Chennai 600 006.
5.Union of India
Ministry of Finance,
(rep. by its Secretary)
North Block, New Delhi - 110001
6. State of Tamil Nadu,
(through Secretary to the Govt)
Commercial Taxes Department,
St. Fort George, Secretariat,
Chennai - 600 009.
7. Central Board of Indirect Taxes and Customs
GST Policy Wing, rep by its Commissioner,
Building 8 Bhikaji Palace,
New Delhi – 66.
Respondents
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W.P.Nos.17184 of 2024 etc., batch
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, Calling for the records in
Tax period 2017- 18 by the 3rd Respondent order dated 30.12.2023
against GSTIN33ABSFS6433Q1ZB for F.Y.2017-18, quash the same as
it is barred by limitation and gross violation of principles of natural
justice apart from non-application of mind.
*******
W.P.No.29273 of 2024
Susee Scooter Centre,
Rep. by its Partner - Subrajen Sargunam,
219, Indira Nagar,
Kancheepuram - 631 502.
Petitioner
Vs
1. The Union of India
Represneted by the Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block,
New Delhi – 110 001.
2.The Goods & Services Tax Council,
GST Council Secretariat
Represented by its Chairman
5th Floor Tower - II Jeevan Bharti Building
Janpath Road, Connaught Palace,
New Delhi - 110001.
3.Central Board of Indirect Taxes and Customs
Represented by its Director
(CBIC) North Block, New Delhi - 110001
4.The State of Tamil Nadu
48/422
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W.P.Nos.17184 of 2024 etc., batch
Represented by its Secretary to Government,
Commercial Taxes and Registration (B1) Department
Secretariat, Fort St. George, Chennai - 600009
5.Principal Secretary /
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai - 600005
6.The Assistant Commissioner (ST)(FAC),
Kancheepuram Rural Assessment Circle,
CT Building, 1st Floor, Collectorate Campus,
Kancheepuram- 631 501.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records in
G.O.Ms.No. 1 in the files of the Fourth Respondent and quashing the
impugned notification dated 02.01.2024, as manifestly arbitrary, void,
contrary to the provision of Section 168A of the Tamil Nadu Goods and
Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of
the Constitution of India.
*******
W.P.No.29276 of 2024
Susee Scooter Centre,
Rep. by its Partner - Subrajen Sargunam,
219, Indira Nagar,
Kancheepuram - 631 502.
Petitioner
Vs
The Assistant Commissioner (ST)(FAC),
Kancheepuram Rural Assessment Circle,
CT Building, 1st Floor, Collectorate Campus,
Kancheepuram – 631 501.
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W.P.Nos.17184 of 2024 etc., batch
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of the
Respondent herein in the Impugned proceedings vide Order in GSTIN:
33AAXFS8969F1ZA/2019-20 dated 28.08.2024 along with Form GST-
DRC-07 bearing Ref No. ZD330824263292E dated 28.08.2024 for the
tax period 2019-20, and quash the same.
*******
W.P.Nos.29709 & 29704 of 2024
M/s. TLS Enterprises
Represented by its Proprietor
Mr. Srinath Raj
B 21, SIDCO Industrial Estate,
Maraimalai Nagar,
Kancheepuram – 603 209.
Petitioner
Vs
1. Union of India,
Represented by its Secretary
Department of Revenue
Ministry of Finance
North Block, New Delhi.
2. The Director,
Central Board of Indirect Taxes and Customs
Ministry of Finance,
Department of Revenue,
North Block
New Delhi - 110 001
3. Deputy State Tax Officer
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W.P.Nos.17184 of 2024 etc., batch
Maraimalanagar Circle
Chengalpattu Zone
No. 4/109, 2nd Floor,
Bangalore Chennai Highway,
Varadarajapuram, Nazarathpet,
Chennai - 600 123.
4.The Branch Manager
Indian Overseas Bank
Maraimalanagar Branch
No. 34, Nandanar Street,
NH 2, Maraimalanagar
Kancheepuram District - 603 209
Respondents
PRAYER in W.P.No.29709 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
call for the records pertaining to the impugned Notification No. 56/2023-
Central Tax dated 28.12.2023 issued by the 2nd Respondent and quash
the same.
PRAYER in W.P.No.29704 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
call for the records pertaining to the impugned order dated 30.04.2024
issued in reference No. ZD330424255044R by the 3rd Respondent and
quash the same.
*******
W.P.No.29729 of 2024
Tvl.Zenith Steel Pipelines & Industries Limited
Village Kalugur, Survey No.782,
S H No. 71, Near Thogaimalai,
Kulithalal, Karur,
Tamil Nadu-639 120,
Through its Authorized Representative,
Mr.Satheesh Kumar.
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W.P.Nos.17184 of 2024 etc., batch
Petitioner
Vs
1. Union of India
Through the Secretary
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi-110 001.
2.State of Tami Nadu
Through the Secretary,
Ministry of Finance
Department of Revenue
Fort St. George
Chennai - 600 009
3.State Tax Officer (FAC),
Erode Division, Karur Zone,
Kulithalai Assessment Circle,
Commercial Taxes Building,
RDO Campus, North Pradhaksham Road,
Karur, Tamil Nadu-639001.
4.The Joint Commissioner (ST),
Erode Division, Erode,
Commercial Tax Building,
No.1 Brough Road,
Erode, Tamil Nadu - 638001
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records
pertaining to the impugned Notification No. 09/2023 dated 31.03.2023
and Notification No. 56/2023-CT dated 28.12.2023 passed by the
Respondent No-1 and the consequential impugned order bearing ref. no.
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W.P.Nos.17184 of 2024 etc., batch
ZD330724202345Q dated 16.07.2024 passed by the Respondent No. 3
and to quash the same as the illegal.
*******
W.P.No.30646 of 2024
M/s. Ozone Projects Pvt Ltd,
(Represented by its Managing Director Mr. Vasudevan Sathyamoorthy)
Ground Floor, New No.63, GN Chetty Road,
T. Nagar, Chennai-600 017.
Petitioner
Vs
The Assistant Commissioner (ST) (FAC),
Group -XIV, Intelligence-I,
PAPJM Building No.1, Greams Road,
2nd Floor, Chennai-600 006.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of the
Respondent in passing the impugned Order reference
No.ZD330424247204R dated 30.04.2024 for the tax period 2018-19 and
quash the same as it has been issued without proper application of mind,
contrary to the provisions of law.
*******
W.P.No.30653 of 2024
M/s. Ozone Projects Pvt Ltd,
(Represented by its Managing Director Mr. Vasudevan Sathyamoorthy)
Ground Floor, New No.63, GN Chetty Road,
T. Nagar, Chennai-600 017.
Petitioner
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W.P.Nos.17184 of 2024 etc., batch
Vs
1. The Union of India
Rep by its Secretary, Department of Revenue,
Ministry of Finance, No.137, North Block,
New Delhi-110 001.
2.The Goods and Service Tax Council,
Represented by its Chairman, GST Council, Secretariat,
5th Floor, Tower II, Jeevan
Bharti Building, Janpath Road,
Connaught Place, New Delhi - 110001.
3.The State of Tamil Nadu
Represented by Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St George, Chennai – 600009.
4.Principal Secretary/Commissioner of Commercial Taxes
Commercial Taxes Department, Ezhilagam,
Chepauk, Chennai – 600005.
5.The Assistant Commissioner (ST) (FAC),
Group - XIV, Intelligence-I,
PAPJM Building, No.1, Greams Road,
2nd Floor, Chennai – 600 006.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the file of the 1st Respondent in issuing Notification No.09/2023-Central
Tax dated 31.03.2023 read with Notification No.56/2023-Central Tax
dated 28.12.2023 issued for the tax period April, 2018 to March, 2019
and quash the same as it being contrary to the provision of Section 168A
of the Goods and Services Tax Act 2017 is violative of Articles 14 and
19(1)(g) of the Constitution of India and is manifestly arbitrary, and
without jurisdiction.
54/422
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W.P.Nos.17184 of 2024 etc., batch
W.P.No.30655 of 2024
M/s. Ozone Projects Pvt Ltd,
(Represented by its Managing Director
Mr. Vasudevan Sathyamoorthy,
Ground Floor, New No.63, GN Chetty Road,
T. Nagar, Chennai - 600 017.
Petitioner
Vs
1. The Union of India
Rep by its Secretary, Department of Revenue,
Ministry of Finance, No.137, North Block,
New Delhi-110 001.
2.The Goods and Service Tax Council,
Represented by its Chairman, GST Council,
Secretariat, 5th Floor, Tower II, Jeevan
Bharti Building, Janpath Road,
Connaught Place, New Delhi - 110001.
3.The State of Tamil Nadu
Represented by Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St George, Chennai – 600009.
4.Principal Secretary/Commissioner of Commercial Taxes
Commercial Taxes Department, Ezhilagam,
Chepauk, Chennai – 600005.
5.The Assistant Commissioner (ST) (FAC),
Group - XIV, Intelligence-I,
PAPJM Building, No.1, Greams Road,
2nd Floor, Chennai – 600 006.
Respondents
55/422
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W.P.Nos.17184 of 2024 etc., batch
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the file of the 3rd Respondent in G.O.Ms. No.41 dated 05.04.2023 &
G.O.Ms.No.1 dated 02.01.2024 respectively issued for the tax period
April, 2018 to March, 2019 and quash the same as it being contrary to
the provision of Section 168A of the Goods and Services Tax Act 2017 is
violative of Articles 14 and 19(1)(g) of the Constitution of India and is
manifestly arbitrary, and without jurisdiction.
W.P.No.30657 of 2024
M/s.Ozone Projects Pvt Ltd,
(Represented by its Managing Director
Mr. Vasudevan Sathyamoorthy)
Ground Floor, New No.63, GN Chetty Road,
T. Nagar, Chennai-600 017
Petitioner
Vs
The Assistant Commissioner (ST) (FAC),
Group – XIV, Intelligence - I,
PAPJM Building, No.1, Greams Road,
2nd Floor, Chennai-600 006.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of the
Respondent in passing the impugned Order Reference
No.ZD330524326482L dated 31.05.2024 for the tax period 2019-2020
and quash the same as it has been issued without proper application of
mind, contrary to the provisions of law.
56/422
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W.P.Nos.17184 of 2024 etc., batch
*******
W.P.No.30906 of 2024
M/s. Ozone Projects Pvt Ltd,
(Represented by its Managing Director
Mr. Vasudevan Sathyamoorthy),
Ground Floor, New No.63, GN Chetty Road,
T. Nagar, Chennai - 600 017.
Petitioner
Vs
1. The Union of India
Represented by its Secretary,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110001.
2.The Goods and Service Tax Council
Represented by its Chairman, GST Council
Secretariat, 5th Floor, Tower II, Jeevan Bharti
Building, Janpath Road, Connaught Place,
New Delhi – 110001.
3.The State of Tamil Nadu
Represented by Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St George, Chennai – 600009.
4.Principal Secretary/Commissioner of
Commercial Taxes,
Commercial Taxes Department, Ezhilagam,
Chepauk, Chennai-600 005.
5.The Assistant Commissioner (ST) (FAC),
Group - XIV, Intelligence-I,
PAPJM Building, No.1, Greams Road,
57/422
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W.P.Nos.17184 of 2024 etc., batch
2nd Floor, Chennai - 600 006.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the file of the 1st Respondent in issuing Notification No.09/2023-Central
Tax dated 31.03.2023 read with Notification No.56/2023-Central Tax
dated 28.12.2023 issued for the period April, 2019 to March, 2020 and
quash the same as it being contrary to the provision of Section 168A of
the Goods and Services Tax Act, 2017 is violative of Articles 14 and
19(1)(g) of the Constitution of India and is manifestly arbitrary, and
without jurisdiction.
W.P.Nos.31395 & 31397 of 2024
M/s.Sundaram Alternate Assets Limited
Having its registered office at
No.46, Sundaram Towers,
Whites Road, Chennai-600014.
Represented by Mr.K.Rajagopal, Company Secretary and Compliance Officer.
Petitioner
Vs
1. The Union of India,
Represented by the Director,
Department of Revenue,
Ministry of Finance,
Government of India, North Block,
New Delhi - 110 001.
2.The State of Tamil Nadu,
Represented by its Secretary,
Commercial Taxes and Registration
(B1) Department,
Fort St. George, Chennai – 600009.
3.The Additional Commissioner
58/422
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W.P.Nos.17184 of 2024 etc., batch
Office of the Commissioner of
CGST and Central Excise,
Chennai North Commissionerate,
No. 26/1, Mahatma Gandhi Road,
Chennai – 600034.
4.The Joint Commissioner
Office of the Commissioner of
Central Tax and Central Excise,
Audit-I, Commissionerate,
No.1775, Jawaharlal Nehru
Inner Ring Road,
Anna Nagar West Extension,
Chennai-600101.
Respondent(s)
PRAYER in W.P.No.31395 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in F. No. CBIC-20013/7/2021-GST in the files of
the 1st respondent and quashing the impugned notification No. 56/2023-
Central Tax dated 28.12.2023 as manifestly arbitrary, void, contrary to
the provision of Section 168A of the Central Goods and Services Tax Act
2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India.
PRAYER in W.P.No.31397 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in G.O Ms. No. 1 in the files of the 2nd
Respondent and quashing the impugned notification dated 02.01.2024, as
manifestly arbitrary, void, contrary to the provision of Section 168A of
the Tamil Nadu Goods and Services Tax Act 2017, and violative of
Articles 14, 19(1)(g) and 21 of the Constitution of India.
W.P.No.31396 of 2024
M/s.Sundaram Alternate Assets Limited
Having its registered office at
No.46, Sundaram Towers,
59/422
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W.P.Nos.17184 of 2024 etc., batch
Whites Road, Chennai-600014.
Represented by Mr.K.Rajagopal, Company Secretary and Compliance Officer.
Petitioner
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue,
Ministry of Finance,
Government of India, North Block,
New Delhi - 110 001.
2.The State of Tamil Nadu,
Represented by its Secretary,
Department of Finance, Secretariat,
Fort St. George, Chennai – 600009.
3.The Additional Commissioner
Office of the Commissioner of
CGST and Central Excise,
Chennai North Commissionerate,
No. 26/1, Mahatma Gandhi Road,
Chennai – 600034.
4.The Joint Commissioner
Office of the Commissioner of
Central Tax and Central Excise,
Audit-I, Commissionerate,
No.1775, Jawaharlal Nehru
Inner Ring Road,
Anna Nagar West Extension,
Chennai-600101.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the file of the 3rd Respondent in the impugned proceedings against
60/422
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W.P.Nos.17184 of 2024 etc., batch
Order-In-Original in No.93/2024 CH. N (ADC) (GST) dated 29.07.2024,
under the provisions of CGST Act, 2017 and quash the same.
W.P.No.32236 of 2024
M/s. Mitsubishi Electric India Pvt. Ltd.
3rd Floor, Isanakatima Door No. 497 and
498, Poonamallee High Road, Arumbakkam,
Chennai, Tamil Nadu - 600106
Represented by its Authorized Signatory
Chief Financial Officer,
Mr. Gurvinder Singh Gandhi
Petitioner
Vs
1. Union of India
Through Secretary,
Ministry of Finance,
Department of Revenue,
Udyog Bhawan,
New Delhi - 110001.
2.Central Board of Indirect Taxes
Ministry of Finance,
Department of Revenue,
Udyog Bhawan,
New Delhi - 110 001.
3.Assistant Commissioner (ST)
Arumbakkam Assessment Circle,
4th Floor, PAPJM Annexe Building,
Greams Road, Chennai - 600 006.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of the
Impugned Order dated 22.08.2024 under reference No.
61/422
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W.P.Nos.17184 of 2024 etc., batch
ZD330824202908A Under 73 of the CGST ACT issued for the period
2019-2020 passed by the respondent No. 3, and to quash the same b)
Quashing the Notification No. 56/2023 dated 28.12.2023 issued by the
Respondent No. 1 being ultra vires the Provision of CGST Act.
W.P.No.32807 of 2024
Aathi Saravana Traders
Rep. by its Proprietor: R.Vijayan,
No.151/2A1, near Periyar Nagar,
Elumalai Nayakar Nagar,
Redhills,
Chennai-600052
Petitioner
Vs
1. The Assistant Commissioner of
GST & Central Excise,
Ponneri Division,
Office of the Chennai outer
Commissionerate,
Room 40, A1, 100 feet road,
Mogappair, Chennai - 600037.
2.The Superintendent of GST and
Central Excise,
Madhavaram Outer Range,
Room No.40, A1, 100,
TNHB Complex,
Mogappair,
Chennai – 600037.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of the
1st respondent in Order in Original No. 21/2023-GST (AC) and DIN
62/422
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W.P.Nos.17184 of 2024 etc., batch
No.20231159XL080000B05C dated 22.11.2023 and to quash the same as
illegal, arbitrary and against the principles of natural justice.
W.P.No.32845 of 2024
M/s Oasys Cybernetics Private Limited
Represented by its General Manager (Finance)
Mr Debasisha Samal
No.3, OAS Towers, Stringers Road,
Vepery, Chennai – 600003.
Petitioner
Vs
Asst Commissioner (ST )(FAC )
Intelligence - I, Room No.133,
1st Floor, PAPJM Building,
No.1, Greams Road,
Chennai – 600 006.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records in
detailed impugned order bearing reference number
GST/33AACCO2848M1Z8/2019-20 dated 30.08.2024 read with
summary DRC 07 Order No. ZD330824296459R dated 30.08.2024
passed by the Respondent as the same having been passed in violation of
the principles of natural justice without considering the detailed defence
put forth by the Petitioner and also violative of Art 19 (1) (g) and 265 of
the Constitution.
W.P.No.33104 of 2024
M/s.Amman Agencies,
Represented by P. Rajendran,
Partner,
63/422
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W.P.Nos.17184 of 2024 etc., batch
75/22, Vellala Street,
Ayanavaram, Chennai – 23.
Petitioner
Vs
The State Tax Officer,
Ayanavaram Assessment Circle,
No. 1, Greams road, Chennai-6.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the files of the respondent in GSTIN. 33AALFA0633N1Z1/2019-20
dated 20.8.24 and quash the same as being barred by limitation and
without jurisdiction and hence invalid and illegal.
W.P.No.33392 of 2024
Tvl.SMG Enterprises and
Engineering Contractor,
Rep by its Proprietor
Mr. Munusamy Srinivasan
Plot No.100, Flat No.AI-18,
2nd Floor, 4th Aveneue,
Shanthi Colony, Anna Nagar,
Chennai - 600 040.
Petitioner
Vs
1. The Assistant Commissioner (ST)(FAC),
Intelligence-I, Room No.241,
2nd Floor, No.1, PAPJM Buildings,
Greams Road, Chennai - 600 006.
2.The State Tax Officer (ST),
64/422
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W.P.Nos.17184 of 2024 etc., batch
Group-X, Intelligence I,
Office of the Joint Commissioner (ST),
Intelligence-I, No.1, 4th Floor,
PAPJM Buildings, Greams Road,
Thousand Lights, Chennai-600 006.
3.The Assistant Commissioner (ST),
Amaindakarai Assessment Circle,
3rd Floor, PAPJM Building,
Greams Road, Chennai 600 006.
4.The Branch Manager,
Federal Bank, C-18, TNHB Complex,
2nd Avenue, Anna Nagar, Chennai - 600040.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorarified Mandamus, calling for
the records in impugned order GSTN/33AVJPS1910R1Z4/2018-19 dated
29.04.2024 along with GST DRC-07 bearing reference
No.ZD330424246815D dated 30.04.2024 issued by the 1st respondent
and the consequential Notice vide Form GST DRC-13 bearing RFN:
MA3306240168910 GSTN/ 33AVJPS1910R1Z4/ 2018-19 dated
24.09.2024 issued by the 3rd respondent to 4th Respondent, and quash
the same as void ab initio, without jurisdiction, arbitrary, and violative of
Articles 14, 19(1)(g) and 21 of the Constitution of India and further
direct the Respondents to freeze the bank account No.13245500004565,
vide Form GST DRC-13 bearing RFN MA3306240168910 in GSTN/
33AVJPS1910R1Z4/ 2018-19 dated 24.09.2024 issued by the 3rd
Respondent.
W.P.Nos.33451, 33456 & 33459 of 2024
Tvl. P.Baskar,
(Represented by its Partner,
Mr. P. Baskar),
28-A, Kalliappa Goundrr Street,
Dharmapuri, Tamil Nadu - 636702
65/422
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W.P.Nos.17184 of 2024 etc., batch
Petitioner
Vs
1. Deputy State Tax Officer (Intelligence),
Adjudication & Legal Wing,
3/47, Sapthagiri Complex,
Thorapalli Agraharam Village,
Adjacent to Ashok Leyland Unit -II,
Gandhi Nagar, Hosur Tk,
Krishnagiri Dt., Tamil Nadu - 635 109.
2.Union of India
(Rep. by the Ministry of Finance),
Raj Path Marg, “E” Block,
Central Secretariat,
New Delhi - 110 011.
3.State of Tamil Nadu,
(Rep. by its Secretary),
Commercial Taxes Department,
Fort St. George,
Chennai - 600 009.
Respondents
PRAYER in 33451 of 2024: Writ Petition filed under Article 226 of the
Constitution of India, for the issuance of a writ of Certiorari, calling for
the records on the files of the 1st Respondent herein in FORM GST DRC
- 07 with Reference No. ZD3308242775526 dated 29.08.2024 along with
the detailed order in Reference No: 33ADXPB2142C1Z1/2019-20 dated
28.08.2024 and quash the same.
PRAYER in 33456 of 2024: Writ Petition filed under Article 226 of the
Constitution of India, for the issuance of a writ of Certiorari, calling for
the records on the files of the 3rd Respondent herein in G.O.M.S.No.1
dated 02.01.2024, and quash the same as ultra vires Section 168A of the
Tamil Nadu Goods and Service Tax Act, 2017, apart from being violative
of Article 14, Article 246A and Article 265 of the Constitution of India.
66/422
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W.P.Nos.17184 of 2024 etc., batch
PRAYER in 33459 of 2024: Writ Petition filed under Article 226 of the
Constitution of India, for the issuance of a writ of Certiorari, calling for
the records on the files of the 2nd Respondent herein in Notification
No.56/2023 - Central Tax dated 28.12.2023 and quash the same as ultra
vires Section 168A of the Central Goods and Service Tax Act, 2017,
apart from being violative of Article 14, Article 246A and Article 265 of
the Constitution of India.
W.P.No.33578 of 2024
Tvl.Transsafe Logistics
Rep. by its Proprietor Mr.Bharathi,
1st Floor, No.9,
VGP Murphy Square, GST Road,
St.Thomas Mount,
Chennai – 600 016.
Petitioner
Vs
State Tax Officer,
Alandur Assessment Circle,
Room No.352, 3rd Floor,
Integrated Building for Commercial Taxes,
& Registration Departments (South Tower),
Nandanam,
Chennai – 600 035.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of
impugned Order in DRC-07 dated 21.08.2024 bearing reference
No.ZD3308241807239 of the Respondent and quash the same as wholly
without jurisdiction.
67/422
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W.P.Nos.17184 of 2024 etc., batch
W.P.No.33729 of 2024
M/s. Ozone Projects Pvt Ltd,
(Represented by its Managing Director
Mr. Vasudevan Sathyamoorthy),
Ground Floor, New No.63, GN Chetty Road,
T. Nagar, Chennai-600 017.
Petitioner
Vs
1. The Union of India
Rep by its Secretary, Department of Revenue,
Ministry of Finance, No.137, North Block,
New Delhi-110 001.
2.The Goods and Service Tax Council,
Represented by its Chairman, GST Council,
Secretariat, 5th Floor, Tower II, Jeevan
Bharti Building, Janpath Road,
Connaught Place, New Delhi - 110001.
3.The State of Tamil Nadu
Represented by Secretary to Government,
Commercial Taxes and Registration
Department, Secretariat, Fort St George,
Chennai – 600009.
4.Principal Secretary/Commissioner of
Commercial Taxes
Commercial Taxes Department, Ezhilagam,
Chepauk, Chennai – 600005.
5.The Assistant Commissioner (ST) (FAC),
Group - XIV, Intelligence-I,
PAPJM Building, No.1, Greams Road,
2nd Floor, Chennai – 600 006.
68/422
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W.P.Nos.17184 of 2024 etc., batch
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the file of the 3rd Respondent in G.O.Ms.No.41 dated 05.04.2023 &
G.O.Ms.No.1 dated 02.01.2024 issued for the tax period April, 2019 to
March, 2020 and quash the same as it being contrary to the provision of
Section 168A of the Goods and Services Tax Act 2017 is violative of
Articles 14 and 19(1)(g) of the Constitution of India and is manifestly
arbitrary and without jurisdiction.
*******
W.P.Nos.33752 & 33756 of 2024
Tvl. Sri Raghavendra Pharma Distributors
Represented by its Partner
Mr. S. Swaminathan
Ganapathi Street, Vasantham Nagar,
Avadi, Chennai -600 071.
Petitioner
Vs
1. Union of India
Represented by its Secretary
Department of Revenue
Ministry of Finance
North Block, New Delhi.
2.Central Board of Indirect Taxes and Customs
Ministry of Finance,
69/422
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W.P.Nos.17184 of 2024 etc., batch
Department of Revenue,
North Block
New Delhi - 110 001.
3.State Tax Officer,
Avadi Assessment Circle
Survey No.1275/3, Integrated Commercial
Taxes Building, (Tiruvallur Division),
1st Floor, Room No. 122, Elephant gate Bridge Road,
Vepery, Chennai - 600 003.
Respondents
PRAYER in W.P.No.33752 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
call for the records pertaining to the impugned order dated 22.08.2024
issued in reference no. ZD3308241905562 by the 3rd Respondent and
quash the same.
PRAYER in W.P.No.33756 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
call for the records pertaining to the impugned Notification No. 56/2023-
Central Tax dated 28.12.2023 issued by the 2nd Respondent and quash
the same.
*******
W.P.Nos. 33824 & 33828 of 2024
Logos Constructions Private Ltd
Represented by its Managing Director
Mr.S.S.Antony Joseph
No.14, Logos, 1st Avenue,
Ashok Nagar
Chennai - 600 083.
70/422
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W.P.Nos.17184 of 2024 etc., batch
Petitioner
Vs
1. The Assistant Commissioner (ST) (FAC),
Intelligence I,
Room No.241, 2nd Floor, No.1, PAPJM Building,
Greams Road, Chennai -600 006.
2.The State of Tamil Nadu,
Represented by Secretary to Government
Commercial Taxes and Registration (B1) Department
Fort St. George, Chennai 600 009.
Respondents
PRAYER in 33824 of 2024: Writ Petition filed under Article 226 of the
Constitution of India, for the issuance of a writ of Certiorari, calling for
the records in the files of the first respondent in impugned order passed
under Section 73 in Reference No.ZD330724188882X dated 16.07.2024
for F.Y.2019-20, and quash the same as barred by limitation and in gross
violation of principles of natural justice.
PRAYER in 33828 of 2024: Writ Petition filed under Article 226 of the
Constitution of India, for the issuance of a writ of Certiorari, calling for
the records in the files of the second respondent in impugned G.O.(Ms)
No.41 dated 05.04.2023 and G.O.(Ms) No.1 dated 02.01.2024, and quash
the same as manifestly arbitrary, void, contrary to the provision of
Section 168A of the Tamil Nadu Goods and Services Tax Act 2017,
violative of Articles 14, 19(1)(g) and 21 of the Constitution of India.
W.P.No. 33877 of 2024
Volvo Auto India Private Limited
Represented by its Authorised Representative
working as the Chief Financial officer (CFO)
Mr. Nitin Agarwal - S/o Kanhaiya Lal Agarwal
S.F.No.585/1, Goldwins, Avinashi Road,
Opposite Ramlaxhmi Mahal
Coimbatore Aerodrome Sub Post Office,
71/422
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W.P.Nos.17184 of 2024 etc., batch
Civil Aerodrom Post,
Coimbatore – 641014.
Petitioner
Vs
1. The Union of India,
Through the Secretary (Finance)
Ministry of Finance, Department of Revenue
4th Floor, A - Wing, Shastri Bhawan,
New Delhi - 110 001.
2.The State of Tamil Nadu
Represented by the Secretary
Commercial Taxes and Registration Department
St. George Fort,
Chennai. - 600009
3.Union of India,
Ministry of Law & Justice (Legislative Department)
Through its Secretary
4th Floor, A Wing, Shastri Bhawan
New Delhi 110001
4.The Government of Tamil Nadu,
Through its Secretary to the Government,
Law Department
Law Department Secretariat,
Chennai 600 009
5.The GST Council, through its Chairperson
5th Floor, Tower II, Jeevan Bharti Building
Janpath Road
Connaught Place,
New Delhi - 110001
Respondents
72/422
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W.P.Nos.17184 of 2024 etc., batch
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records
pertaining to the Notification No. 56/2023-C.T. dated 28.12.2023 issued
by Respondent No. 1 and quash the same as illegal , unconstitutional and
ultravires and calling for the records pertaining to G.O. (Ms). No 1 dated
02.01.2024 issued by Respondent No. 2 and quash the same as illegal,
unconstitutional and ultravires.
W.P.No.33880 of 2024
Volvo Auto India Private Limited
Represented by its Authorised Representative working as the Chief
Financial officer (CFO)
Mr. Nitin Agarwal - S/o Kanhaiya Lal Agarwal
S.F.No.585/1, Goldwins, Avinashi Road,
Opposite Ramlaxhmi Mahal
Coimbatore Aerodrome Sub Post Office,
Civil Aerodrom Post,
Coimbatore – 641014.
Petitioner
Vs
1. Assistant Commissioner (State Tax) (FAC)
Peelamedu South Circle
Coimbatore III
TamilNadu – 641004.
2.Assistant Commissioner (State Tax) (FAC)
Avinashi Road Circle,
C.T. Buildings, Dr. Balasundaram Road,
Coimbatore
Tamil Nadu- 641018
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
73/422
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W.P.Nos.17184 of 2024 etc., batch
India, for the issuance of a writ of Certiorari, quashing the Order bearing
reference no. GSTIN.33AADCV0346E1ZS/2019-20 dated 22.08.2024
read with Summary Order dated 29.08.2024 issued by Respondent No. 1,
as time barred, arbitrary, illegal and violative of Article 14, Article
19(1)(g) as also Article 265 of the Constitution of India; quashing the
summary Show Cause Notice dated 30.05.2024 bearing reference no.
GSTIN. 33AADCV0346E1ZS/2019-20 issued by Respondent No. 2 as
time barred arbitrary, illegal and violative of Article 14, Article 19(1)(g)
as also Article 265 of the Constitution of India and thus render justice.
*******
WP No. 33885 of 2024
Tvl.Pretty Enterprises,
Rep. by its Proprietor - Deepak T Dhanwani,
2, Gokul Arcade, Sardar Patel Road,
Adyar, Chennai - 600 020.
Petitioner
Vs
The Assistant Commissioner (ST),
Adyar Assessment Circle,
2nd Floor, Room No.215,
The Integrated Building for Commercial Taxes
& Registration Department, (South Tower),
Nandanam, Chennai- 035.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the files of the impugned proceedings of the Respondent
GSTIN.33AFMPD4250J1ZM/2018-19 dated 16.04.2024 along with
74/422
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W.P.Nos.17184 of 2024 etc., batch
consequential order in Form GST DRC-07 bearing a Ref No.
ZD330424122531Y dated 16.04.2024 for the tax period 2018-19 and
quash the same.
*******
WP No. 34203 of 2024
M/s. Perambur Sri Srinivasa Sweets and Snacks
Represented by its Managing Partner
Mr. D. Srinivasan,
No.16/1, Perambur High Road,
Perambur, Chennai-600 011.
Petitioner
Vs
1. The Assistant Commissioner (S.T),
Villivakkam Assessment Circle,
PAPJM Annexue Building, 2nd Floor,
No.1, Greams Road,
Chennai- 600 006.
2.The Commercial Tax Officer,
Villivakkam Assessment Circle,
PAPJM Annexure Building, 2nd Floor,
No.1, Greams Road, Chennai-600 006.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records in the
order passed by the 1st Respondent dated 31-08-2024 in
GST/33AAHFP7042A1ZP/2019-20 and the impugned Summary of
Order in DRC-07 in Ref. No. ZD330824309761E dt. 31-08-2024 issued
by the 2nd Respondent and quash the Orders as arbitrary and illegal.
75/422
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W.P.Nos.17184 of 2024 etc., batch
*******
W.P.No.34243 of 2024
M/s. Ocean Lifespaces Pvt. Ltd.,
Represented by its Authorized Representative,
Mr.K.Ramesh Babu,
MF - 1, CIPET Hostel Road,
Industrial Estate, Guindy,
Chennai-600032
Petitioner
Vs
1. The Deputy Commissioner (Appeal), GST Appeal,
Integrated Building for Commercial Taxes
and Registration Department, (South Tower),
Nandanam, Chennai – 35.
2.The State Tax Officer,
Alandur Assessment Circle, Commercial Taxes Department,
Room No.352, 3rd Floor,
Integrated Building for Commercial Taxes
and Registration Department, (South Tower),
Nandanam, Chennai-35
3. M/s. Axis Bank,
T. Nagar Branch,
Mr. Krishna Dass,
113, GN Chetty Road,
T. Nagar, Chennai- 600 017.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, call for the records
pertaining to the impugned order dated 30.04.2024 passed in GSTIN/
33AACCO1170E1Z0/2018-19 by the 2nd Respondent and quash the
76/422
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W.P.Nos.17184 of 2024 etc., batch
same.
*******
WP No. 34271 of 2024
BGR Energy Systems Limited
Represented by its VP and CFO
No 9, GNT Road,
Panjetty Village,
Tiruvallur - 601204
Petitioner
Vs
Assistant Commissioner (ST)
Ponneri Assessment Circle,
Integrated Commercial Taxes Building (North) Division,
First Floor, Room No. 106, No 32, Elephant Gae Bridge Road,
Vepery, Chennai -600 003.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records in the
proceedings of the Respondent in Order bearing no
GSTIN:.33AABCG2202J1Z7/2018-19 dated 30.04.2024 passed by the
Respondent and to quash the same as an arbitrary and illegal.
*******
W.P.No.34532 of 2024
Tvl.Sri Lakshmi Travels,
77/422
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W.P.Nos.17184 of 2024 etc., batch
1st Floor, 85/3, Rangaiah Setty Building,
Opp TNHB Guest House,
Hosur, Krishnagiri,
Tamil Nadu - 635109.
Petitioner
Vs
The Assistant Commissioner (ST)(FAC),
Hosur (South -I),
Krishnagiri.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records
relating to the impugned proceedings passed by the Respondent in the
impugned order in 33AFMPM6790C2ZA /2018-19 dated 26.04.2024
along with the consequential order under Section 73 of the
CGST/TNGST Act, 2017 in FORM GST DRC 07 bearing no.
ZD330424207952K dated 26.04.2024 to quash the same
*******
W.P.Nos.34558 & 34561 of 2024
M/s. Solvex Renewables and Green Energy Pvt. Ltd.
Represented by its Director
Mr. Vinay Subramanian
No. 68, Sripuram Street, Addission Nagar,
Kattupakkam, Mangadu, Chennai 60012
Petitioner
Vs
78/422
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W.P.Nos.17184 of 2024 etc., batch
1. Union of India,
Represented by its Secretary
Department of Revenue
Ministry of Finance
North Block, New Delhi.
2.Central Board of Indirect Taxes and Customs
Ministry of Finance,
Department of Revenue,
North Block
New Delhi - 110 001
3.Commercial Tax Officer
Kundrathur Assessment Circle
Station: No. 4/109, 1st Floor, Bangalore Chennai Highway,
Varadarajapuram, Nazarathpet,
Chennai - 600 123.
PRAYER in W.P.No.34558 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
call for the records pertaining to the impugned order dated 19.08.2024
issued in reference no. ZD330824154117G by the 3rd respondent and
quash the same.
PRAYER in W.P.No.34561 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
call for the records pertaining to the impugned Notification No. 56/2023-
Central Tax dated 28.12.2023 issued by the 2nd Respondent and quash
the same.
*******
W.P.No. 34823 of 2024
M/s. Prabha Auto Products Private Limited,
Rep. by its Managing Director
Mr.S.Kubher
Plot No.1825, 1st Floor, 18th Main Road,
79/422
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W.P.Nos.17184 of 2024 etc., batch
Annanagar West, Chennai 600 040
Petitioner
Vs
Assistant Commissioner,
Kilpauk, Central II,
Chennai Central.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of
impugned Order in DRC-07 bearing reference No. ZD330824187998H
dated 21.08.2024 for the period April 2019 to March 2020 passed by the
Respondent and quash the same as arbitrary, illegal and without
jurisdiction.
W.P.Nos. 34884 & 34887 of 2024
Tvl. Mahavir Automobiles,
Rep by its Partner,
Shri Santhosh Kumar Dharmichand,
2nd Floor, 186, Mahavir Complex,
Royapettah High Road,
Royapettah, Chennai-600 014.
Petitioner
Vs
1. The Union of India
Rep by the Secretary,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.
80/422
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W.P.Nos.17184 of 2024 etc., batch
2.The Goods & Services Tax Council,
Rep. by its Secretary,
GST Council Secretariat
5th Floor Tower II, Jeevan Bharti
Building, Janpath Road,
Connaught palace,
New Delhi - 110001
3.Central Board of Indirect Taxes &
Customs,
Rep by its Chairman,
North Block, New Delhi – 110001.
4.The State of Tamilnadu
Rep by its
Secretary to Government
Commercial Taxes and Registration
Department
Secretariat, Fort St. George,
Chennai – 600009.
5.Principal Secretary/Commissioner of
Commercial Taxes,
Commercial Taxes Department
Ezhilagam, Chepauk,
Chennai – 600005.
6.The Assistant Commissioner (ST),
Thiruvallikeni Assessment Circle
Integrated Building for Commercial
Taxes and Registration Departments,
Room No.334, Nandanam,
Chennai – 600 035.
7.The State Tax Officer (FAC)
Thiruvallikeni Assessment Circle
Integrated Building for Commercial
Taxes and Registration Departments,
81/422
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W.P.Nos.17184 of 2024 etc., batch
Room No.334, Nandanam,
Chennai – 600 035.
Respondents
PRAYER in W.P.No.34884 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in and connected with impugned order in
GST/33AAFFM6777K1ZT/2019-20 dated 24.08.2024 issued by the 7th
respondent and quash the same as arbitrary, without jurisdiction and
illegal.
PRAYER in W.P.No.34887 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records of the impugned Notification No. 09/2023-Central
Tax dated 31.03.2023 and Notification No.56/2023-Central Tax dated
28.12.2023 issued by 1st respondent and G.O. Ms. No. 41/2023 dated
05-04-2023 and G.O. Ms. No. 1/2024 dated 02-01-2024 issued by 4th
respondent and quash them as arbitrary, without jurisdiction, capricious,
excessive, disproportionate, contrary to the provisions of section 168A of
the Act and violative of Article 14,19(1)(g) and 21 of the constitution of
India.
W.P.No. 34963 of 2024
Tvl.Ghokul Films release,
Represented by its Partner
Mrs . Radhakrishnan Durairaj Gomathy,
No. 1759, 1760, 1st Floor,
Subha Govindham Building,
Imperial Road, Cuddalore,
Tamilnadu - 607 002.
GSTN: AHAPG7953K3Z7
82/422
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W.P.Nos.17184 of 2024 etc., batch
Petitioner
Vs
The State Tax Officer (ST),
Office of the Commercial Tax Officer,
Cuddalore Town Assessment Circle,
Cuddalore Town,
Tamil Nadu.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the file of the Respondent in its impugned proceedings for the
Assessment year 2018-19 in GSTIN: 33AHAPG7953K3Z7 /2018-2019
dated 29.04.2024 and the Consequential DRC-07 order bearing Ref No.
ZD330424231006Z dated 29.04.2024 and quash the same.
W.P.No. 35108 of 2024
TVL, Padari Saleem,
11/368, Cherambadi,
Pandalur,
The Nilgiris,
Tamil Nadu - 643205.
Petitioner
Vs
83/422
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W.P.Nos.17184 of 2024 etc., batch
The State Tax Officer,
Office of the Commercial Tax Officer,
Gudalur Assessment Circle,
The Nilgiris Coimbatore,
Tamil Nadu.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records
relating to the impugned proceedings passed by the Respondent in the
impugned order in GSTIN 33BXHPS1645G1ZG/2018-19 dated
16.04.2024 along with the consequential order under Section 73 of the
CGST/TNGST Act, 2017 in FORM GST DRC 07 bearing no.
ZD3304241201227 dated 16.04.2024 to quash the same.
W.P.No. 35173 of 2024
M/s H.P.Munikrishna Chetty,
Represented by its proprietor
M.Saravanababu
No.265 NA, Bangalore Road,
Krishnagiri Taluk,
Krishnagiri-635001.
Petitioner
Vs
The Assistant Commissioner (ST),
Krishnagiri- I Circle,
Krishnagiri.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the connected
records pertaining to the impugned proceedings of the Respondent herein
84/422
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W.P.Nos.17184 of 2024 etc., batch
made in Ref: GSTIN:33AUXPS4718G1Z3/2018-19 dated 26-04-2024
and quash the same as illegal.
W.P.No.35430 of 2024
Kuppusamy Suresh, Proprietor,
D L Engineering Works,
35, Basin Road, Thiruvottiyur 600019.
Petitioner
Vs
1. The Assistant Commissioner, (ST) (FAC)
Thiruvottiyur Assessment Circle,
Integrated Commercial Taxes Building,
No.32, Elephant Gate Bridge Road,Vepery,
Chennai - 600003.
2. Deputy Commissioner (GST Appeal), Chennai- I,
Room No.230, Second Floor,
Commercial Tax Office Campus Main Building,
No.1, Greams Road, Thousand Lights,
Chennai 600 006..
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorarified Mandamus, to call for
the records culminating in impugned Order Ref. No.
33ATDPS7655K1Z6 / 2018- 19 dated 22.04.2024, issued by the 1st
respondent and quash the same and consequently direct the 1st
respondent to consider the petitioner's reply dated 01.04.2024 in its
proper perspective.
W.P.No.35626 of 2024
K.Malaichamy
Proprietor
85/422
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W.P.Nos.17184 of 2024 etc., batch
HYBRID NETWORK SOLUTIONS
,Ground Floor, 11/3, Jayachandra Flats
S V Chidambaram Salai, Jafferkhanpet
Chennai, Tamil Nadu - 600083.
Petitioner
Vs
The Deputy State Tax Officer - 1,
Ekkatuthangal Assessment Circle,
571, Integrated Commercial Taxes
and Registration Department (South Tower),
Room No.306, 3rd Floor, Nandanam
Chennai - 600 035.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records
culminating Order No. GSTIN/33AFVPM2161G1ZD/2018-19
Date.05-03-2024, issued by the Respondent and quash the same as per se
illegal.
W.P.No.35650 of 2024
Tvl. Karthikeya Paper and Boards Pvt Ltd,
Represented by its Managing Director
Mrs. Priya Vasanth,
SF.No. 797, Rajan Nagar,
Baguthampalayam,
Sathyamangalam, Erode,
Tamilnadu - 638 401.
GSTN: 33AABCK6270E1ZU
Petitioner
86/422
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W.P.Nos.17184 of 2024 etc., batch
Vs
The State Tax Officer
Office of the Commercial Tax Officer,
Sathyamangalam,
Erode, Tamilnadu.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the file of the Respondent in its impugned proceedings for the
Assessment year 2018-19 in GSTIN : 33AABCK6270E1ZU /2018-2019
dated 14.03.2024 and the Consequential DRC-07 order bearing Ref No:
ZD3303240808478dated 14.03.2024 and quash the same.
W.P.No.35779 of 2024
K.Malaichamy
Proprietor
HYBRID NETWORK SOLUTIONS
Ground Floor, 11/3, Jayachandra Flats,
S V Chidambaram Salai, Jafferkhanpet
Chennai ,Tamil Nadu -600083
Petitioner
Vs
The Deputy State Tax Officer - 1,
Ekkatuthangal Assessment Circle
571, Integrated Commercial Taxes
and Registration Department (South Tower)
Room No. 306, 3rd Floor, Nandanam,
Chennai -600035.
Respondent
87/422
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W.P.Nos.17184 of 2024 etc., batch
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records
culminating Order No. GSTIN/33AFVPM2161G1ZD/2017-18 Dated:
22.12.2023, issued by the Respondent and quash the same as per se
illegal.
W.P.No.35857 of 2024
Sunbam Technologies,
No.43A, Shoba Nagar, Thirumullaivooyal, Ambattur,
Chennai 600053,
represented by Partner Mr.Shaik Sultan.
Vs
1. The Assistant Commissioner,
Thiruverkadu Assessment Circle,
Poonamallee, Kancheepuram,
Tamil Nadu.
2. Deputy Commissioner (ST), GST Office,
Thiruverkadu Assessment Circle,
Poonamallee Zone, Varadharajapuram,
Chennai 600123.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorarified Mandamus, call for the
records culminating in impugned Order No.ZD3312232600803, dated
29.12.2023, issued by the 1st Respondent and quash the same.
W.P.No.35907 of 2024
M/s. Sri Varadharaja Textiles Private Ltd.,
Rep. by its Managing Director
88/422
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W.P.Nos.17184 of 2024 etc., batch
Sri. Sathyanarayanan Silcal,
No.335-A, Avinashi Road,
Peelamedu,
Coimbatore – 641 004
Petitioner
Vs
1. The Assistant Commissioner
(ST)(FAC)
Peelamedu South Circle,
Coimbatore.
Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of the
respondent herein in GSTIN: 33AADCS4875M1ZW/ 2018-19 and quash
the proceeding dated 23-04-2024 passed therein.
W.P.No.36169 of 2024
Zoomcar India Pvt. Ltd.
Rep. by its Authorised Signatory
Vasumathi P
having its office at
2nd Floor, F-4, 35/10 3rd Cross Street,
Railway Colony 3rd Street, Aminjikarai,
Chennai, Tamil Nadu - 600029
Petitioner
Vs
1. Union of India
Through Secretary Ministry of
Finance, Department of Revenue,
Government of India, having its
89/422
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W.P.Nos.17184 of 2024 etc., batch
office at Central Secretariat,
North Block, New Delhi-110 001.
2.State of Tamil Nadu
Through Secretary Finance
Department,
Tamilnadu Finance Department
Tamil Nadu Secretariate,
Fort St. George, Chennai 600009,
Tamil Nadu.
3.The Commissioner of State Tax,
Tamil Nadu Having his office at
Ezhilagam,
Chepauk, Chennai-600005
4.The Assistant Commissioner (ST),
Pondy Bazaar Assessment Circle
Having his office at No. 46,
Mylapore Taluk Office Building,
2nd Floor, Green Ways Road,
R A Puram, Chennai,
Tamil Nadu- 600028
5.The State Tax Officer ST
Group-XII/ Inspection,
Intelligence-I, Chennai-6
Having his office at No. 1,
PAPJM Buildings, Greams Road,
Thousand Lights, Chennai,
Tamil Nadu- 600006
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records
pertaining to the Order bearing reference No. ZD330524000316Z dated
30.04.2024 passed by Respondent No. 4 and quash the same as illegal,
90/422
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W.P.Nos.17184 of 2024 etc., batch
unconstitutional and ultra vires.
W.P.No.36176 of 2024
Zoomcar India Pvt. Ltd.
Rep. by its Authorised Signatory
Vasumathi P
having its office at
2nd Floor, F-4, 35/10 3rd Cross Street,
Railway Colony 3rd Street, Aminjikarai,
Chennai, Tamil Nadu - 600029
Petitioner
Vs
1. Union of India
Through Secretary Ministry of
Finance, Department of Revenue,
Government of India, having its
office at Central Secretariat,
North Block, New Delhi-110 001.
2.State of Tamil Nadu
Through Secretary Finance
Department,
Tamilnadu Finance Department
Tamil Nadu Secretariate,
Fort St. George, Chennai 600009,
Tamil Nadu.
3.The Commissioner of State Tax,
Tamil Nadu Having his office at
Ezhilagam,
Chepauk, Chennai-600005.
4.The Assistant Commissioner (ST),
Pondy Bazaar Assessment Circle
Having his office at:
91/422
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W.P.Nos.17184 of 2024 etc., batch
No. 46, Mylapore Taluk Office
Building, 2nd Floor,
Green Ways Road,
R A Puram, Chennai,
Tamil Nadu- 600028.
5.The State Tax Officer (ST),
Group-XII/ Inspection,
Intelligence-I, Chennai-6
Having his office at No. 1,
PAPJM Buildings, Greams Road,
Thousand Lights, Chennai,
Tamil Nadu- 600006
6. The GST Council,
Through the Secretary,
5th Floor, Tower – II,
Jeevan Bharti Building
Janpath Road, Connaught Place,
New Delhi – 110001.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records
pertaining to the Notification No. 9/2023-CT dated 31.03.2023 issued by
Respondent No. 1 and quash the same as illegal, unconstitutional and
ultra vires and calling for the records pertaining to the G.O.(Ms). No. 41
dated 05.04.2023 issued by Respondent No. 2 and quash the same as
illegal, unconstitutional and ultra vires.
W.P.No.36172 of 2024
Zoomcar India Pvt. Ltd.
Rep. by its Authorised Signatory Vasumathi P
having its office at
2nd Floor, F-4 , 35/10 3rd Cross Street,
Railway Colony 3rd Street, Aminjikarai, Chennai,
Tamil Nadu – 600029.
92/422
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W.P.Nos.17184 of 2024 etc., batch
Vs
1. Union of India
Through Secretary Ministry of Finance,
Department of Revenue,
Government of India, having its office at
Central Secretariat, North Block,
New Delhi-110 001
2.State of Tamil Nadu
Through Secretary Finance Department
Tamilnadu Finance Department
Tamil Nadu Secretariate,
Fort St. George, Chennai 600009,
Tamil Nadu.
3.The Commissioner of State Tax,
Tamil Nadu Having his office at
Ezhilagam,
Chepauk, Chennai-600005.
4.The Assistant Commissioner (ST),
Pondy Bazaar Assessment Circle Having his
office at:
No. 46, Mylapore Taluk Office Building,
2nd Floor,
Green Ways Road,
R A Puram,
Chennai - 600028.
5.The State Tax Officer (ST),
Group-XII/ Inspection,
Intelligence-I, Chennai-6
Having his office at No. 1,
PAPJM Buildings, Greams Road,
Thousand Lights, Chennai,
Tamil Nadu- 600006
93/422
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W.P.Nos.17184 of 2024 etc., batch
6. The GST Council,
Through the Secretary,
5th Floor, Tower – II,
Jeevan Bharti Building
Janpath Road, Connaught Place,
New Delhi – 110001.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records
pertaining to the Notification No. 56/2023-C.T. dated 28.12.2023 issued
by Respondent No. 1 and quash the same as illegal, unconstitutional and
ultra vires and calling for the records pertaining to the G.O.(Ms). No. 1
dated 02.01.2024 issued by Respondent No. 2 and quash the same as
illegal, unconstitutional and ultra vires.
W.P.Nos.36602 & 36605 of 2024
Shri. R.Sedhu Raman,
Proprietor of M/s. Kumaran Parcel
Services,
No. 15/2, 200, Nehru Salai,
Thirumalai Nagar, Kolathur,
Chennai, Tamil Nadu – 600099.
Presently Address No. 35 & 36,
Sombjibhai Nagar,
Kallikuppam Service Road,
Near Tollgate, Chennai,
Tamil Nadu – 600 053
Petitioner
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue,
Ministry of Finance,
94/422
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W.P.Nos.17184 of 2024 etc., batch
No.137, North Block,
New Delhi - 110 001.
2.The Goods & Services Tax Council,
Represented by its Secretary,
GST Council Secretariat
5th Floor Tower - II
Jeevan Bharti Building,
Janpath Road, Connaught palace,
New Delhi – 110001.
3.The Central Board of Indirect Taxes &
Customs,
Represented by its Director,
North Block, New Delhi - 110001.
4.The State of Tamil Nadu
Represented by its Secretary to
Government,
Commercial Taxes and Registration
Department, Secretariat,
Fort St. George, Chennai 600009.
5.The Deputy State Tax Officer – II,
Villivakkam Assessment Circle,
No. 15 & 16, 100 Feet Road,
Malligai Avenue, Kolathur,
Chennai - 600 099.
6. The Deputy Commissioner (ST), (FAC),
GST Appeal, Chennai - I,
Annexe Building, 2nd Floor,
No. 1, Greams Road, Chennai 600 006.
7.The Branch Manager,
Karur Vysya Bank,
S.No. 52, Puthagaramto
Surapet Main Road,
95/422
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W.P.Nos.17184 of 2024 etc., batch
Near Velammal Engineering College,
Puthagaram, Chennai - 600099.
8.The Branch Manager,
Indian Bank,
No. 12A, Red Hills Road,
Kolathur, Chennai - 600 099.
Respondents
PRAYER in W.P.No.36602 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned Notification No.
09/2023-Central Tax dated 31.03.2023 issued by the 3rd Respondent and
quash the same as it is manifestly arbitrary, void, contrary to the
provision of Section 168A of the Central Goods and Services Tax Act
2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India.
PRAYER in W.P.No.36602 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned Notification in G.O.
Ms. No. 41/2023 dated 05.04.2023 issued by the 4th Respondent and
quash the same as it is manifestly arbitrary, void, contrary to the
provision of Section 168A of the Central Goods and Services Tax Act
2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India.
W.P.No.36699 of 2024
TVL. Saravanaa Projects & Co,
Represented by its Partner
Mr.M.S.Hari Baabhu,
Old principal place of business at
No. 99A, Mettu Street,
Kolathur Village,
96/422
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W.P.Nos.17184 of 2024 etc., batch
Singaperumal Koil - 603 204.
present principal place of business
at Old No. 417A, New No.798,
2nd Floor, Anna Salai,
Nadanam,
Chennai - 600 035.
Petitioner
Vs
1. The Union of India
Represented by the Secretary, Department
of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi -110 001.
2.The Goods & Services Tax Council
GST Council Secretariat
Represented by its Chairman
5th Floor Tower II Jeevan Bharti Building
Janpath Road, Connaught Palace
New Delhi - 110 001.
3.Central Board of Indirect Taxes &
Customs
Represented by its Director
(CBIC) North Block, New Delhi - 110 001.
4.The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration B1
Department
Secretariat, Fort St George,
Chennai - 600 009.
5.Principal Secretary/
Commissioner of Commercial Taxes
97/422
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W.P.Nos.17184 of 2024 etc., batch
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai - 600 005.
6.The Assistant Commissioner (ST),
Thirukazhukundram Assessment Circle,
No.42, Wahab Nagar,
Thirukazhukundram - 603 109.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records in
G.O.(Ms.)No. 1 dated 02.1.2024 issued by the 4th Respondent quash the
same.
W.P.No.36704 of 2024
TVL. Saravanaa Projects & Co,
Represented by its Partner
Mr.M.S.Hari Baabhu,
Old principal place of business at
No. 99A, Mettu Street,
Kolathur Village,
Singaperumal Koil - 603 204.
present principal place of business
at Old No. 417A, New No.798,
2nd Floor, Anna Salai,
Nadanam,
Chennai - 600 035.
Petitioner
Vs
The Assistant Commissioner (ST),
Thirukazhukundram Assessment Circle,
No.42, Wahab Nagar,
Thirukazhukundram - 603 109.
98/422
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W.P.Nos.17184 of 2024 etc., batch
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records
relating to the impugned order passed by the respondent in GSTIN
33ABGFS246R1Z0/ 2019-20 dated 30.08.2024 read with summary DRC
07 order in Ref.No. ZD330824284288Y dated 30.08.2024.
W.P.No.36999 of 2024
Tvl.Sree Shanmuga Store
Rep by its Proprietor
Sri.R.Arumugam,
No.20, Pankaja Mill Road,
Coimbatore.
Petitioner
Vs
The Deputy State Tax Officer – 1,
Trichy Road Circle,
Coimbatore 18.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of the
respondent herein in GSTTN: 33AOIPA1868C2ZE/2018-19 and quash
the proceeding dated 18/04/2024 passed therein
W.P.No.37035, 37048 & 37042 of 2024
M/s. Hatsun Agro Product Limited.,
Represented by its Managing
Director
99/422
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W.P.Nos.17184 of 2024 etc., batch
Mr. Shanmugan Priyan
No. 14, TNHB A Road,
Chennai - 600 119.
Petitioner
Vs
1. The Union of India,
Represented by the Secretary, Department of
Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.
2.The Goods & Services Tax Council,
Represented by its Secretary,
GST Council Secretariat, 5th Floor, Tower - II
Jeevan Bharti Building, Janpath Road,
Connaught palace, New Delhi - 110001.
3.Central Board of Indirect Taxes and Customs,
Represented by its Chairman,
North Block, New Delhi - 110001.
4.The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai - 600 009.
5.The Deputy Commissioner (ST)- II,
Large Tax Payer's Unit, South Tower,
Integrated Commercial Tax Building,
Nandanam, Chennai- 600035.
Respondents
PRAYER in W.P.No.37035 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
100/422
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W.P.Nos.17184 of 2024 etc., batch
calling for the records in GSTIN: 33AAACH0945G1Z0/2019-2020
along with DRC-07 Reference No.ZD330824306417G dated 31-08-2024
in the files of the 5th Respondent and quash the same as arbitrary,
without jurisdiction, and void.
PRAYER in W.P.No.37048 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in G.O.Ms.No. 01/2024 dated 02.01.2024 in the
files of the 4th Respondent and quash the same as manifestly arbitrary,
void, contrary to the provision of Section 168A of the Tamil Nadu Goods
and Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21
of the Constitution of India.
PRAYER in W.P.No.37042 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the 3rd respondent in impugned
notification No. 56/2023- Central Tax dated 28-12-2023 and quash the
same as manifestly arbitrary, void, contrary to the provision of Section
168A of the Central Goods and Services Tax Act 2017, and violative of
Articles 14, 19(1)(g) and 21 of the Constitution of India.
W.P.No.37056 of 2024
M/s. Winstar Marketing India Private Limited
Represented by its Director, Mr. Ramnath,
112, Chokkanathar Street,
Karthikeyan Nagar, Maduravoyal,
Chennai - 600 095.
Petitioner
Vs
1. The Union of India,
Represented by the Secretary, Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.
2.The Goods & Services Tax Council,
Represented by its Secretary,
101/422
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W.P.Nos.17184 of 2024 etc., batch
GST Council Secretariat
5th Floor Tower – II
Jeevan Bharti Building
Janpath Road, Connaught Palace,
New Delhi - 110 001.
3.The Central Board of Indirect Taxes & Customs,
Represented by its Director,
North Block, New Delhi 110 001.
4.The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai - 600 009
5.The State Tax Officer
Vanagaram Circle
No.4/109, Chennai Bangalore Highway,
Varadharajapuram,
Poonamallee, Chennai - 600 123
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records
pertaining to the impugned Notification No. 09/2023-Central Tax dated
31.03.2023 issued by the 3rd Respondent and quash the same as it is
manifestly arbitrary, void, contrary to the provision of Section 168A of
the Central Goods and Services Tax Act 2017, and violative of Articles
14, 19(1)(g) and 21 of the Constitution of India.
W.P.No.33112 of 2024
M/s. Winstar Marketing India Private Limited
Represented by its Director, Mr. Ramnath,
112, Chokkanathar Street,
Karthikeyan Nagar, Maduravoyal,
Chennai - 600 095.
Petitioner
102/422
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W.P.Nos.17184 of 2024 etc., batch
Vs
The State Tax Officer
Vanagaram Circle
No.4/109, Chennai Bangalore Highway,
Varadharajapuram,
Poonamallee, Chennai – 600 123.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records
pertaining to the impugned order dated 26.12.2023 having reference no.
ZD331223210525Z issued by the Respondent and quash the same.
W.P.No.37059 of 2024
M/s. Winstar Marketing India Private Limited
Represented by its Director, Mr. Ramnath,
112, Chokkanathar Street,
Karthikeyan Nagar, Maduravoyal,
Chennai - 600 095.
Petitioner
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.
2.The Goods & Services Tax Council,
Represented by its Secretary,
GST Council Secretariat
5th Floor Tower – II
Jeevan Bharti Building
103/422
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W.P.Nos.17184 of 2024 etc., batch
Janpath Road, Connaught Palace,
New Delhi - 110 001.
3.The Central Board of Indirect Taxes & Customs,
Represented by its Director,
North Block, New Delhi 110 001.
4.The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai - 600 009
5.The State Tax Officer
Vanagaram Circle
No.4/109, Chennai Bangalore Highway,
Varadharajapuram,
Poonamallee, Chennai - 600 123
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records
pertaining to the impugned Notification in G.O.Ms.No. 41/2023 dated
05.04.2023 issued by the 4th Respondent and quash the same as it is
manifestly arbitrary, void, contrary to the provision of Section 168A of
the Central Goods and Services Tax Act 2017, and violative of Articles
14, 19(1)(g) and 21 of the Constitution of India.
W.P.No.37085 of 2024
GU Shipping India Pvt Ltd
Represented by its Director
Mr.K.Raghuraman,
No.3/381, 4th FLOOR,
AKDR Tower, Rajiv Gandhi Salai,
OMR, Mettukuppam,
Chennai – 600097.
Petitioner
104/422
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W.P.Nos.17184 of 2024 etc., batch
Vs
The Assistant Commissioner of
CGST and Central Excise
Thuraipakkam Division
Chennai South Commissionerate
692, MHU Complex,
Anna Salai, Nandanam, Chennai-35.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records in
Order in Original 25/2024 (AC)-CST dated 29.08.2024 passed by the
Respondent and quash the same as arbitrary and illegal.
W.P.No.37331 of 2024
M/s Oasys Cybernetics Private Limited
Represented by its General Manager (Finance)
Mr Debasisha Samal
No.3, OAS Towers, Stringers Road,
Vepery, Chennai- 600003
Petitioner
Vs
The State Tax Officer,
Vepery Assessment Circle
Room No.A-110, 1st floor
PAPJM Building
No.1, Greams Road
Chennai - 600 006
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records in
105/422
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W.P.Nos.17184 of 2024 etc., batch
detailed impugned order bearing reference number GSTIN:
33AACCO2848M1Z8 / 2019-20 dated 30.08.2024 read with DRC 07
Order No. ZD330824297975M dated 30.08.2024 passed by the
respondent as the same having been passed beyond the limitation
prescribed under law, arbitrary, in violation of the principles of natural
justice without considering the detailed defiance put forth by the
Petitioner and also violative of Art 19 (1) (g) and 265 of the Constitution.
W.P.Nos.37490, 37495, 37498 & 37501 of 2024
SPR Construction Private Limited,
Represented by its Authorised
Signatory Mr. P.Ranganathan,
57, Narayana Mudali Street,
Sowcarpet, Chennai,
Tamil Nadu - 600079.
Petitioner
Vs
Assistant Commissioner (ST)(FAC),
NSC Bose Road Assessment Circle,
North – I: Chennai North: Tamil Nadu,
Integrated Commercial Taxes Office Complex,
Room No.315, Elephant Gate Bridge Road,
Chennai – 600003.
Respondent
PRAYER in W.P.No.37490 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in the file of the Respondents and quash the
Impugned Order passed under Section 73 of the Tamil Nadu Goods and
Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 along
with Summary of the order in Form GST DRC-07 both dated 30.08.2024
106/422
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W.P.Nos.17184 of 2024 etc., batch
having Reference No. ZD3308242997120 in GSTIN
33AANCS6295H1ZV along with annexure dated 30.08.2024 having
Reference No. GSTIN: 33AANCS6295H1ZV/2019-20 for the FY 2019-
20 passed by the Respondent.
PRAYER in W.P.No.37495 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in the file of the Respondents and quash the
Impugned Order passed under section 73 of the Tamil Nadu Goods and
Service Tax Act, 2017/ Central Goods and Service Tax Act, 2017 along
with Summary of the order in Form GST DRC-07 both dated 30.08.2024
having Reference No. ZD3308242994134 in GSTIN.
33AANCS6295H1ZV along with annexure dated 30.08.2024 having
Reference No. GSTIN:33AANCS6295H1ZV/2019-20 for the FY 2019-
20 passed by the Respondent.
PRAYER in W.P.No.37498 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in the file of the Respondents and quash the
Impugned Order passed under section 73 of the Tamil Nadu Goods and
Service Tax Act, 2017/ Central Goods and Service Tax Act, 2017 along
with Summary of the order in Form GST DRC-07 both dated 30.08.2024
having Reference No. ZD3308242990439 in GSTIN
33AANCS6295H1ZV along with annexure dated 30.08.2024 having
Reference No. GSTIN:33AANCS6295H1ZV/2019-20 for the FY 2019-
20 passed by the Respondent.
PRAYER in W.P.No.37501 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in the file of the Respondents and quash the
Impugned Order passed under section 73 of the Tamil Nadu Goods and
Service Tax Act, 2017/ Central Goods and Service Tax Act, 2017 along
with Summary of the order in Form GST DRC-07 both dated 30.08.2024
having Reference No. ZD330824298964O in GSTIN
33AANCS6295H1ZV along with annexure dated 30.08.2024 having
Reference No. GSTIN:33AANCS6295H1ZV/2019-20 for the FY 2019-
20 passed by the Respondent.
107/422
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W.P.Nos.17184 of 2024 etc., batch
W.P.No.37607 of 2024
Tvl. Raj Metals,
Rep. by its Proprietrix S.Porkodi,
New no.61, old No.64, 1st floor,
Ponnapa chetty street,
Park Town,
Chennai-600003
Petitioner
Vs
1. The Union of India,
Rep. by the Director,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi – 110 001.
2.The Goods & Services Tax Council,
Rep. by its Chairman,
GST Council Secretariat, 5th Floor, Tower - II, Jeevan
Bharti building, Janpath road,
Connogauht palace, New Delhi - 110001
3.The State of Tamil Nadu,
Rep. by its Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St. George, Chennai – 600009.
4.Principal Secretary/ Commissioner of Commercial
Taxes,
Commercial Taxes Department, Ezhiligam,
Chepauk, Chennai-60005
5.The Assistant Commissioner (ST),
Park Town Assessment Circle,
No.32, Integrated Commercial Taxes Office complex,
Room No.305, Elephant Gate Bridge road, third floor,
108/422
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W.P.Nos.17184 of 2024 etc., batch
Chennai – 600003.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the file of the 1st respondent in Notification No. 56/2023 - Central Tax
dated 28-12-2023 and the records on the file of the 3rd respondent in
G.O (Ms.) No. 1 and the Notification dated 02-01-2024 issued therein
and the records on the files of the 5th respondent in GSTIN:
33AETPP4199J1ZP/2019-20 Date: 20.08.2024 and consequent FORM
GST DRC - 07 issued in Reference No. ZD330824171499X Dated:
20/08/2024 and quash the same as manifestly arbitrary, void, contrary to
the provision of Section 168A of the Goods and Services Tax Act, 2017
and violative of Articles 14 and 19(1)(g) of the Constitution of India and
illegal, without jurisdiction and against the Provisions of the Goods and
Services Tax Acts, 2017.
W.P.No. 37688 of 2024
Sri Navin Industries,
Rep. by its Partner: S.Vinoth,
59-60, Ashramam Avenue, Phase-3,
Krishnaveni Nagar, Mugalivakkam,
Chennai – 600116.
Petitioner
Vs
1. The Union of India,
Rep. by the Secretary,
Departmet of Revenue,
Ministry of Finance, No 137,
North Block, New Delhi - 110 001.
2.The Goods & Services Tax Council,
Rep. by its Chairman,
GST Council Secretariat, 5th Floor, Tower - II,
109/422
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W.P.Nos.17184 of 2024 etc., batch
Jeevan Bharti Building, Janpath road,
Connaught palace, New Delhi – 110001.
3.The State of Tamil Nadu,
Rep. by its Secretary to Government,
Commercial Taxes and Registration
Department,
Secretariat, Fort St. George,
Chennai – 600009.
4. Principal Secretary/Commissioner of
Commercial Taxes,
Commercial Taxes Department, Ezhilagam,
Chepauk, Chennai-600005.
5.The State Tax Officer (ST),
Nandambakkam Assessment Circle,
Room No.307, Integrated Commercial and
Registration Building,
Nandanam, Chennai-600 035.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the file of the 1st respondent in Notification No. 56/2023 - Central Tax
dated 28-12-2023, the records on the file of the 3rd respondent in G.O
Ms. No. 1 and quash the Notification dated 02-01-2024 issued therein
and the records on the files of the 5th respondent in GSTIN:
33ABIFS0972N1ZR/2019-20 Dated: 20.08.2024 for the Tax Period
01.04.2019 to 31.03.2020 and Form GSTR DRC-07 issued in Reference
No: ZD330824166224F Date 20/08/2024 and quash the same as
manifestly arbitrary, void, contrary to the provision of Section 168A of
the Goods and Services Tax Act 2017 and violative of Articles 14 and
19(1)(g) of the Constitution of India and illegal, without jurisdiction and
against the Principals of Natural Justice.
110/422
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W.P.Nos.17184 of 2024 etc., batch
W.P.No.37693 of 2024
Aathi Saravana Traders,
Represented by its Proprietor:
R. Vijayan, No.151/2A1,
near Periyar Nagar,
Elumalai Nayakar Nagar,
Redhills,
Chennai - 600052
Petitioner
Petitioner(s)
Vs
1. The Union of India,
Rep. by the Secretary,
Departmet of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.
2.The Goods & Services Tax Council,
Rep. by its Chiarman,
GST Council Secretariat, 5th Floor, Tower-II,
Jeevan Bharti Building, Janpath Road,
Connogaught palace, New Delhi - 110001
3.The State of Tamil Nadu,
Rep. by its Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St. George, Chennai-600009.
4.Principal Secretary/Commissioner of Commercial Taxes,
Commercial Taxes Department, Ezhilagam, Chepauk,
Chennai - 600 005.
5.The Assistant Commissioner of GST & Central Excise,
Ponneri Division,
Office of the Chennai Outer Commissionarate,
Room.40, A1, 100 feet road, Mogappair,
111/422
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W.P.Nos.17184 of 2024 etc., batch
Chennai-600037.
6. The Superintendent of GST and Central Excise,
Madhavaram Outer range,
Room No.40, A1, 100, TNHB Complex,
Mogappair,
Chennai-600037.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the file of the 1st respondent in Notification No. 09/2023 - Central Tax
dated 31-03-2023 and the records on the file of the 3rd respondent in
G.O.Ms.No. 41 and the Notification dated 05-04-2023 issued therein and
quash the same as manifestly arbitrary, void, contrary to the provision of
Section 168A of the Goods and Services Tax Act, 2017 and violative of
Articles 14 and 19(1)(g) of the Constitution of India and illegal, without
jurisdiction and void.
W.P.No.37838 of 2024
Kaar Technologies India Private
Limited
Rep. by Its Director Selvakumar M
8th Floor, Shyamala Towers
136 Arcot road,
Chennai - 600 093.
Petitioner
Vs
1. The Union of India
Rep. by the Secretary
Department of Revenue,
Ministry of Finance
No.137, North Block
112/422
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W.P.Nos.17184 of 2024 etc., batch
New Delhi – 101 001.
2. The Goods & Services Tax Council,
Rep. by its Chairman,
GST Council Secretariat,
5th Floor Tower - II Jeevan Bharati Building
Janpath Road, Connaught Palace
New Delhi - 110001.
3. The State of Tamil Nadu,
Rep. by its Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St.George, Chennai - 600009.
4. Principal Secretary/Commissioner of
Commercial Taxes, Commercial Taxes
Department, Ezhiligam, Chepauk,
Chennai – 600005.
5. The State Tax Officer (ST),
Saligramam Assessment Circle,
Chennai.
6. The Assistant Commissioner (ST, Audit),
4th floor, PAPJM annex building,
No.1, Greams road,
Chennai – 600006.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the file of the 1st respondent in Notification No. 56/2023 - Central Tax
dated 28-12-2023 and the records on the file of the 3rd respondent in
G.O (Ms.) No. 1 and the Notification dated 02.01.2024 issued therein
and the records on the files of the 5th respondent in
GST/33AACCK7322E2ZX/2018-19 dated 29.04.2024 and consequent
FORM GST DRC - 07 issued in Reference No. ZD330424243242V
dated 29.04.2024 and quash the same as manifestly arbitrary, void,
113/422
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W.P.Nos.17184 of 2024 etc., batch
contrary to the provision of Section 168A of the Goods and Services Tax
Act, 2017 and violative of Articles 14 and 19(1)(g) of the Constitution of
India and illegal, without jurisdiction and against the Provisions of the
Goods and Services Tax Acts,2017.
W.P.No.38092 of 2024
Tvl.Cauvery Timber and Saw Mill
Rep. by its partner Mr. N.Jagadeesh,
No.3/16, Ushupure Road,
Ammapettai, Chidamparam,
Cuddalore District - 608 401.
Petitioner
Vs
1. The State of Tamil Nadu
Rep. by its Secretary to Government,
Commercial Taxes Department
Fort St. George, Chennai-600 009.
2. Union of India
Secretary to the Government of India
Ministry of Finance (Mof), Raj Path Marg, E Block,
Central Secretariat, New Delhi - 110011.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records
pertaining to the impugned Notification No.09/2023-Central Tax dated
31-03-2023 issued by the 2nd respondent and corresponding Government
order issued by the 1st respondent in G.O.(Ms).No.41 dated 05-04-2023
and quash the same as ultra-vires to section 168A of the Central Goods
and Services Tax Act, 2017, apart from being violative of Article 14,
246A and 265 of the Constitution of India, 1950.
W.P.No.38094 of 2024
114/422
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W.P.Nos.17184 of 2024 etc., batch
Tvl. Cauvery Timber and Saw Mill,
Rep. by its Partner Mr.N.Jagadeesh
No.3/16, Ushupure Road,
Ammapettai, Chidamparam,
Cuddalore District - 608401.
Petitioner
Vs
The State Tax Officer
Chidambaram – 2 Assessment Circle,
Cuddalore District.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records
pertaining to the impugned assessment order passed by the respondent
vide his order in GSTIN 33AAEFC7056Q1Z2 dated 27-12-2023 (Tax
period 2017-2018) and quash the same as it is barred by limitation and
unenforceable under section 73(10) of the GST Act.
W.P.No.38204 of 2024
M/s PERAMBUR SRI SRINIVASA SWEETS
AND SNACKS,
Represented by its Managing Partner
Mr.D.Srinivasan,
No.16/1, Perambur High Road,
Perambur, Chennai - 600 011.
Petitioner
Vs
1. The Assistant Commissioner (S.T) (FAC),
Villivakkam Assessment Circle,
PAPJM Annexure Building, 2nd Floor,
No.1, Greams Road,
Chennai – 600 006.
115/422
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W.P.Nos.17184 of 2024 etc., batch
2.The Commercial Tax Officer,
Villivakkam Assessment Circle,
PAPJM Annexure Building, 2nd Floor,
No.1, Greams Road,
Chennai-600 006.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records in the
order passed by the 1st Respondent dated 31-08-2024 in GST/
33AAHFP7042A1ZP/2019-20 and the impugned Summary of order in
DRC-07 in Ref. No. ZD330824304297E dt. 31-08-2024 issued by the
2nd Respondent and quash the Orders as arbitrary and illegal.
W.P.Nos.38218, 38226 & 38232 of 2024
Sree Jayakrishna Brick Works,
(Represented by its Proprietrix),
Ms.Maheswari,
678/13, Poonamallee High Road,
Aminjikarai,
CHENNAI - 600 029.
Petitioner
Vs
1. The Deputy State Tax Officer – 1,
Arumbakkam Assessment Circle,
Greams Road, PAPJM,
(Annexee Building),
Chennai - 600 006.
2. Union of India,
(Represented by the Ministry of
Finance),
Rajpath Marg, 'E' Block,
Central Secretariat,
116/422
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W.P.Nos.17184 of 2024 etc., batch
New Delhi – 110 011.
3.The State of Tamil Nadu,
(Represented by its Secretary),
Commercial Taxes Department,
Fort St. George,
Chennai – 600 009.
Respondents
PRAYER in W.P.No.38218 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the First Respondent herein in Form
GST DRC - 07 with reference No. ZD3308241509158 dated 19.08.2024
along with the detailed Order with reference No.
GSTIN/33AHEPM6329F1Z1/2019-20 dated 19.08.2024 and quash the
same.
PRAYER in W.P.No.38226 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the 2nd Respondent herein in
Notification No. 56/2023 - Central Tax dated 28.01.2023 and quash the
same as ultra vires Section 168 A of the Central Goods and Service Tax
Act, 2017, apart from being violative of Article 14, Article 246A and
Article 265 of the Constitution of India.
PRAYER in W.P.No.38232 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the 3rd Respondent herein in G.O.
Ms. No. 1 dated 02.01.2024 and quash the same as ultra vires Section
168A of the Tamil Nadu Goods and Services Tax Act, 2017, apart from
being violative of Article 14, Article 246A and Article 265 of the
Constitution of India.
W.P.Nos.38338 & 38341 of 2024
Tvl. Schakralaya Motors A Unit of
117/422
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W.P.Nos.17184 of 2024 etc., batch
G.R.K Theaters (P) Ltd.,
Rep. by its Authorised Signatory -
Durairaj Rathakrishnan,
69, Aria Arcade, G.R.K. Link Road,
Cuddalore - 607 002.
Petitioner
Vs
The State Tax Officer (ST),
Office of Commercial Tax Officer,
Cuddalore Town Assessment Circle,
Cuddalore.
Respondent
PRAYER in W.P.No.38338 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the impugned proceedings of the
Respondent in GSTIN.33AACCG0210B3ZP/2019-20 dated 19.08.2024
along with Form GST DRC-07 bearing Ref. No. ZD330824149973Z
dated 19.08.2024 for the tax period 2019-20 and quash the same.
PRAYER in W.P.No.38341 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the impugned proceedings of the
Respondent in GSTIN: 33AACCG0210B3ZP/2019-20 dated 13.08.2024
along with Form GST DRC-07 bearing Ref. No. ZD330824105460S
dated 13.08.2024 for the tax period 2019-20 and quash the same.
W.P.No.38342 of 2024
M/s Cedar Trading Company
Rep. by its Partner
K.E.Chandrasekar, 52/2,
Kanthamapuram,
118/422
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W.P.Nos.17184 of 2024 etc., batch
Outer Ring Service Road,
Vanagaram, Chennai-600 095
Petitioner
Vs
Assistant Commissioner,
Vanagaram Assessment Circle,
Integrated GST Building,
No.4/109, Chennai - Bangalore Highways,
Varadharajapuram, Nazarathpet,
Poonamallee - 600 123.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of
impugned Order dated 14.08.2024 bearing reference GSTIN:
33AALFC6233E1ZR/2019-20 along with DRC-07 summary of the Order
dated 14.08.2024 bearing reference No.ZD3308241228568 of the
Respondent and quash the same as arbitrary, illegal and without
jurisdiction.
W.P.Nos.38360 & 38364 of 2024
Tvl.Venkateswara Farm Service
Rep. by its Proprietor Rose Naidu Venkatesan,
No.2/187 GNT Road, Janapanchatram Cross Road,
Cholavaram, Tiruvallur - 600 067
GSTIN:33AAFPV4328P1Z6
Petitioner
Vs
The Assistant Commissioner (ST) (FAC)
Cholavaram Assessment Circle
Room No.109, 1st Floor, Integrated Commercial
Taxes Building, Elephant Gate, Wall Tax Road,
Chennai – 600 003.
119/422
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W.P.Nos.17184 of 2024 etc., batch
Respondent
PRAYER in W.P.No.38360 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records of the Respondent herein in its Impugned
Proceedings of the Respondent dated 26.12.2023 along with the
Consequential Order U/s 73 in Ref. No.ZD331223206101D dated
26.12.2023 for the Period 2017-2018, and quash the same.
PRAYER in W.P.No.38364 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the impugned proceedings of the
Respondent in the Impugned Order with the
GSTIN/33AAFPV4328P1Z6/AUDIT-1/2017-18 dated 29.12.2023 with
Order U/s 73 with the Ref. No.ZD331223255299D dated 29.12.2023
along with the Consequential Rectification Order in
GSTIN/33AAFPV4328P1Z6/2017-18 dated 10.10.2024 with
Rectification Order with Ref. No. ZD331024075045U dated 10.10.2024
for the Period 2017-2018, quash the same.
W.P.No.38608 of 2024
Perfectware Building Products Private Limited,
N.No.34 O.No.12,
Alagiri Nagar 5th street, Vadapalani,
Chennai, Tamil Nadu, 600026. Represented by its
Director, Mr.B.Imran Khan.
Petitioner
Vs
1. The Assistant Commissioner (ST),
Vadapalani Assessment Circle,
No.1, PAPJAM Annex Building ,
Chennai 600 006.
2. Deputy Commissioner (ST),
120/422
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W.P.Nos.17184 of 2024 etc., batch
GST Appeal, Chennai - I, Chennai 600006.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records
culminating in impugned Order No. GSTN 33AAECP7027P1Z2, dated
30.08.2024 passed by the 1st Respondent and quash the same.
W.P.Nos.38930, 38944, 38947, 38940 & 38943 of 2024
Tvl. Rukmani & Co.,
(Represented by its Proprietor,
Mr. T. Ashok Kumar),
No. 22, Prakash Nagar, 13th Street,
Thirunindravur, Chennai,
Tiruvallur, Tamil Nadu - 602 024.
Petitioner
Vs
1. Assistant Commissioner (ST),
Thirumazhisai Assessment Circle,
No.4/109, GST Integrated Building,
Nazarathpet, Chennai 600 123.
2.The Deputy State Tax Officer – 2,
Thirumazhisai Assessment Circle,
No.4/109, GST Integrated Building,
Nazarathpet, Chennai 600 123.
3. The Branch Manager,
Tamilnadu Mercantile Bank Ltd.,
No. 3, Anna Nagar Main Road,
Rajiv Gandhi Nagar, Chekkadu,
Thiruvallur - 600 072.
4.Union of India
121/422
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W.P.Nos.17184 of 2024 etc., batch
(Rep. by the Director, CBIC),
Ministry of Finance,
Raj Path Marg, “E” Block,
Central Secretariat,
New Delhi - 110 011
5.State of Tamil Nadu,
(Rep. by its Secretary),
Commercial Taxes Department,
Fort St. George,
Chennai - 600 009.
Respondents
PRAYER in W.P.No.38930 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the 1st Respondent herein in FORM
GST DRC - 07 with Reference No:ZD3304241668738 dated 22.04.2024
along with the detailed order in GST NO: 33BNWPG8190D1ZP / 2018 -
19 dated 18.04.2024 and quash the same.
PRAYER in W.P.No.38944 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the 4th Respondent herein in
Notification No.56/2023 - Central Tax dated 28.12.2023 and quash the
same as ultra vires Section 168A of the Central Goods and Service Tax
Act, 2017, apart from being violative of Article 14, Article 246A and
Article 265 of the Constitution of India.
PRAYER in W.P.No.38947 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the 5th Respondent herein in
G.O.M.S.No.1 dated 02.01.2024, and quash the same as ultra vires
Section 168A of the Tamil Nadu Goods and Service Tax Act, 2017, apart
from being violative of Article 14, Article 246A and Article 265 of the
Constitution of India.
PRAYER in W.P.No.38940 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the 2nd Respondent herein in
FORM GST DRC - 07 with Reference No : ZD330424197638Z dated
25.04.2024 along with the detailed order in GST No:
33ADJPT0472B1ZU / 2018 - 19 dated 24.04.2024 and quash the same.
122/422
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W.P.Nos.17184 of 2024 etc., batch
PRAYER in W.P.No.38943 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the 1st Respondent herein in FORM
GST DRC - 07 with Reference No. ZD3308242397263 dated 27.08.2024
along with the detailed order in GST No. 33ADJPT0472B1ZU/2019-20
dated 23.08.2024 and quash the same.
W.P.No.38977 of 2024
M/s. Saravana Selvarathnam Retail Private Limited
Rep. by its Managing Director
Shri.S.Saravana Arul
14, Ranganathan Street,
T.Nagar, Chennai – 600 017
Petitioner
Vs
Assistant Commissioner (ST)
Nandanam Assessment Circle
No.46, Mylapore Taluk Office Building,
2nd Floor, Greenways Road,
Chennai - 600 028.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, call for the records of the
respondent in Ref. No. ZD330824281937U and quash the order in Ref.
No. ZD330824281937U DT.29.08.2024/ GSTIN/ 33AAKCS2680M1ZY/
2019-20 DT. 24.08.2023 (Digitally Signed on 29.08.2024) passed
therein.
W.P.No.38998 of 2024
Tvl.CLAJUS Construction Consultancy,
Rep by its Proprietor,
Mr.L.Justin Thomas,
No.143, Arcot Road,
123/422
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W.P.Nos.17184 of 2024 etc., batch
Valasaravakkam, Chennai – 600 087.
Petitioner
Vs
Office of the Assistant Commissioner (ST)
Ramapuram Assessment Circle,
Commercial Taxes Department,
No.46, Greenways Road,
Mylapore Taluk Office Building
Chennai - 600 028.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorarified Mandamus, calling for
the records of the impugned order passed in
GSTIN/33ADPPJ3728A1ZV/2018-19 dated 10.4.2024 on the file of the
Respondent and quash the same as erroneous, arbitrary and contrary to
the provisions of the Goods and Service Tax Act 2017 and
consequentially direct the Respondent to pass orders as per the law by
providing a fair opportunity of personal hearing to the Petitioner.
W.P.No.39004 of 2024
Tvl.CLAJUS Construction Consultancy,
Rep by its Proprietor
Mr.L.Justin Thomas,
No.143, Arcot Road,
Valasaravakkam, Chennai – 600 087.
Petitioner
Vs
1. The Union of India
Represented by the Secretary
Department of Revenue,
Ministry of Finance
124/422
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W.P.Nos.17184 of 2024 etc., batch
No.137, North Block
New Delhi – 101 001.
2. The Goods & Services Tax Council
GST Council Secretariat
Represented by its Chairman
5th Floor Tower - II Jeevan Bharati Building
Janpath Road, Connaught Palace
New Delhi - 110 001.
3. Central Board of Indirect Taxes & Customs
Represented by its Director
(CBIC) North Block, New Delhi - 110 001.
4. The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration B1 Department
Secretariat, Fort St.George, Chennai - 600 009.
5. Principal Secretary/
Commissioner of Commercial Taxes
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai - 600 005.
6. Office of the Assistant Commissioner (ST)
Ramapuram Assessment Circle,
Commercial Taxes Department,
No.46, Greenways Road,
Mylapore Taluk Office Building
Chennai - 600 028.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records in
G.O.(Ms)No.1 dated 2.1.2024 issued by the 4th respondent.
W.P.No.39058 of 2024
M/s. Aarthi Enterprises,
125/422
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W.P.Nos.17184 of 2024 etc., batch
Rep. by its Partner Mrs. G. Mythili
No.1, Chelliamman Colony,
Second Street, Peravallur,
Chennai - 600082
Petitioner
Vs
The Deputy Commercial Tax Officer
Perambur North III,
Perambur Assessment Circle,
PAPJM Annexe Building,
Greams Road,
Chennai – 600006.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records in
Order bearing No GSTIN: 33AAQFA7205H2ZJ/2019-20 dated
30.08.2024 and Intimation Notice bearing reference GSTIN:
33AAQFA7205H2ZJ/2019-20 dated 26.11.2024 issued by the
Respondent and quash the same as arbitrary and illegal.
W.P.No.39260 of 2024
Tvl.CLAJUS Construction Consultancy,
Rep by its Proprietor
Mr.L. Justin Thomas,
No.143, Arcot Road,
Valasaravakkam, Chennai - 600 087.
Petitioner
Vs
Office of the State Tax Officer,
Ramapuram Assessment Circle,
No.46, Mylapore Taluk Office Building 2nd Floor,
126/422
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W.P.Nos.17184 of 2024 etc., batch
Greenways Road, Mandaveli,
Chennai – 600 028.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorarified Mandamus, calling for
the records of the impugned order passed in
GSTIN/33ADPPJ3728A1ZV/ 2019- 20 dated 19.08.2024 on the file of
the Respondent and quash the same as erroneous, arbitrary and contrary
to the provisions of the Goods and Service Tax Act 2017 and
Consequentially direct the Respondent to pass orders as per the law by
providing a fair opportunity of personal hearing to the petitioner.
W.P.No.39270 of 2024
Tvl.CLAJUS Construction Consultancy,
Rep by its Proprietor
Mr.L.Justin Thomas,
No.143, Arcot Road,
Valasaravakkam, Chennai – 600 087.
Petitioner
Vs
1. The Union of India
Represented by the Secretary
Department of Revenue,
Ministry of Finance
No.137, North Block
New Delhi – 101 001.
2. The Goods & Services Tax Council
GST Council Secretariat
Represented by its Chairman
5th Floor Tower - II Jeevan Bharati Building
Janpath Road, Connaught Palace
New Delhi - 110 001.
127/422
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W.P.Nos.17184 of 2024 etc., batch
3. Central Board of Indirect Taxes & Customs
Represented by its Director
(CBIC) North Block, New Delhi - 110 001.
4. The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration B1 Department Secretariat,
Fort St.George, Chennai - 600 009.
5. Principal Secretary/
Commissioner of Commercial Taxes
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai - 600 005.
6. Office of the State Tax Officer,
Ramapuram Assessment Circle,
No.46, Mylapore Taluk Office Building 2nd Floor,
Greenways Road, Mandaveli
Chennai - 600 028.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records in
G.O.(Ms.)No.1 dated 02.01.2024 issued by the 4th respondent.
W.P.No. 39282 of 2024
M/s. VSK Traders,
Rep. by its Partner - S. Kumaresan,
No.1/117, Thammareddipalayam Village,
Kangayam,
Tiruppur,
Tamil Nadu – 638701.
128/422
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W.P.Nos.17184 of 2024 etc., batch
Petitioner
Vs
The Assistant Commissioner (ST),
Kangeyam Assessment Circle,
Tiruppur – III.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records
relating to the impugned proceedings passed by the Respondent in the
impugned order in 33AAOFV1955H1ZW/2019-20 dated 29.08.2024
along with the consequential order under Section 73 of the
CGST/TNGST Act, 2017, with ref no. ZD330824272979N dated
29.08.2024 to quash the same.
W.P.No.39333 of 2024
Tvl. MPN Constructions Private Limited,
Rep. by its Managing Director - Nagarajan M,
7, E.V. Palayam, Devaneri Village,
PillayarKoil Street, Cholavaram,
Chennai - 600 067.
Petitioner
Vs
The Assistant Commissioner (ST),
Cholavaram Assessment Circle,
Room No. 109, 1st Floor,
Integrated Commercial Taxes Building,
Elephant Gate, Wall Tax Road,
Chennai – 600 003.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
129/422
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W.P.Nos.17184 of 2024 etc., batch
India, for the issuance of a writ of Certiorari, to call for the records of the
Respondent herein in the Impugned proceedings vide
GSTIN:33AAGCM0209C1Z8/2018-19 dated 27.04.2024 along with
Form GST DRC-07 bearing Ref. No. ZD330424226363Q dated
28.04.2024 for the tax period 2018-19, and consequential rectification
order vide GSTIN:33AAGCM0209C1Z8/2018-19 dated 09.11.2024
along with order of rejection bearing Ref No. ZD3311240533220 dated
9.11.2024 quash the same.
W.P.No. 39338 of 2024
M/s. Sree Amman Farm Equipments Agencies,
Rep. by its Partner Sri.S.Chandrakala,
No. 7, R.K.Complex,
5 Roads
Opp. Nedunjalai Nagar,
Salem 636 004
Petitioner
Vs
1. The Assistant Commissioner (ST),
Arisipalayam Circle,
4th Floor, CTO Building,
Pitchards Road,
Hasthampatty,
Salem - 7
2.The Appellate Deputy Commissioner,
Salem.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of the
first respondent in GSTIN: 33AAWFS7345E1ZT/ 2018-19 dated
30/04/2024 of the first respondent and consequential rejection of appeal
of the petitioner by the second respondent in FORM GST APL-02 dated
130/422
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W.P.Nos.17184 of 2024 etc., batch
04/11/2024 and quash the same.
W.P.No. 39342 of 2024
M/s. Elan Enterprises
Rep. by its Proprietor
Sri. Maheshwar,
No.2, Lake Area, 6th Cross Street,
Nungambakkkam,
Chennai - 600 034
Petitioner
Vs
The Assistant Commissioner (ST),
Valluvarkottam Assessment Circle,
6th Floor, No.1 PAPJM Annex Building,
Greams Road, Chennai - 600 006
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of the
respondent herein in GSTIN: 33ATSPM8642B2Z1/ 2018-19 and quash
the impugned proceeding dated 10/04/2024 passed therein.
W.P.No.39396 of 2024
Tvl. Everest Electrical Enterprises Private Limited,
Represented by its Managing Director
Mr.Ambalavanan Natarajan
Plot No. 48 & 49, 5th Street, 1st Floor,
Velan Nagar, Valasaravakkam,
Chennai - 600 087.
Petitioner
131/422
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W.P.Nos.17184 of 2024 etc., batch
Vs
1. Assistant Commissioner – (ST) (FAC),
Saligramam Assessment Circle,
No.15 & 16, 100 Feet Road, Malligai Avenue,
Chennai - 600 099
2. Deputy Commissioner – (ST)
GST Appeal, Chennai-I,
PAPJM Building, 3rd Floor,
Greams Road,
Chennai – 600006.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records of
the impugned order under reference GSTIN 33AACCE8975D1ZL/2017-
18 dated 30.12.2023 passed by the 1st respondent and quash the same.
W.P.No.39489 of 2024
Tvl. Sri Balaji Steels and Hardwares
Represented by its Partner Yuvaraj
8/1253-A, Mummooorthi Nagar,
Pooluvapatti Post, P.N.Road
Tiruppur, Tamil Nadu 641 602
Petitioner
Vs
Deputy State Tax Officer
Tiruppur Rural I Circle
Elementary School Road,
Kumar Nagar South,
Tiruppur 641 603
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
132/422
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W.P.Nos.17184 of 2024 etc., batch
India, for the issuance of a writ of Certiorari, calling for the records in
the file of the Respondents and quash the Impugned Order under section
73 of the Tamil Nadu Goods and Service Tax Act, 2017/Central Goods
and Service Tax Act, 2017 including the Summary of the Order in Form
GST DRC-07 both dated 30.08.2024 and having Reference Number
ZD330824297980V and its annexure dated 28.08.2024 in GSTIN:
33ADRFS8366B1ZR/2019-20 passed by the Respondent for FY 2019-
20.
W.P.No.39492 of 2024
Balachandran Vijayalatha
Prop. V .Tex
4/270-1, Aruvankaru
R.Komarapalayam Post
Rasipuram TK, Namakkal District
Petitioner
Vs
Assistant Commissioner (ST)
Rasipuram
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of the
respondent in Ref. No.ZD330824204268G and quash the order
dt.23.08.2024 passed therein.
W.P.No.39495 of 2024
Balachandran Vijayalatha
Prop. V .Tex
4/270-1, Aruvankaru
R.Komarapalayam Post
Rasipuram TK, Namakkal District
Petitioner
133/422
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W.P.Nos.17184 of 2024 etc., batch
Vs
Deputy State Tax Officer
Rasipuram Circle
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, call for the records of the
respondent in Ref. No.ZD330824190490C and quash the order
dt.22.08.2024 passed therein.
W.P.Nos.39500, 39502, 39503 & 39504 of 2024
M/s. Top Line Associates
Represented by its Partner,
Mr. T. Rizwan (A) Mohammed Rizwan
No. 10/41, 2, Anaikar Complex,
M.V. Badran Street,
Periamet, Chennai - 600 003.
Petitioner
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.
2. The Goods & Services Tax Council,
Represented by its Secretary,
GST Council Secretariat
5th Floor Tower - II Jeevanbharti Building,
Janpath Road, Connaught Palace,
New Delhi - 110001.
134/422
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W.P.Nos.17184 of 2024 etc., batch
3.The Central Board of Indirect Taxes & Customs,
Represented by its Director,
North Block, New Delhi – 110001.
4.The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai - 600009
5.The Assistant Commissioner (ST)(FAC)
Vepery Assessment Circle,
No. 1, PAPJM Annex Building,
Room No. A-110, First Floor,
Greams Road, Chennai - 600 006
Respondents
PRAYER in W.P.No.39500 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned Notification No.
09/2023-Central Tax dated 31.03.2023 issued by the 3rd Respondent and
quash the same as it is manifestly arbitrary, void, contrary to the
provision of Section 168A of the Central Goods and Services Tax Act
2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India.
PRAYER in W.P.No.39502 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned Notification No.
56/2023-CT dated 28.12.2023 issued by the 3rd Respondent and quash
the same as it is manifestly arbitrary, void, contrary to the provision of
Section 168A of the Central Goods and Services Tax Act 2017, and
violative of Articles 14, 19(1)(g) and 21 of the Constitution of India.
PRAYER in W.P.No.39503 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned Notification in G.O.
Ms. No. 41/2023 dated 05.04.2023 issued by the 4th Respondent and
quash the same as it is manifestly arbitrary, void, contrary to the
provision of Section 168A of the Central Goods and Services Tax Act
135/422
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W.P.Nos.17184 of 2024 etc., batch
2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India.
PRAYER in W.P.No.39504 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned Notification in G.O.
Ms. No. 1/2024 dated 02.01.2024 issued by the 4th Respondent and
quash the same as it is manifestly arbitrary, void, contrary to the
provision of Section 168A of the Central Goods and Services Tax Act
2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India.
PRAYER in W.P.No.39507 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned Notification No.
09/2023-Central Tax dated 31.03.2023 issued by the 3rd Respondent and
quash the same as it is manifestly arbitrary, void, contrary to the
provision of Section 168A of the Central Goods and Services Tax Act
2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India.
W.P.No.39507 of 2024
M/s. Top Line Associates
Represented by its Partner,
Mr. T. Rizwan (A) Mohammed Rizwan
No. 10/41, 2, Anaikar Complex,
M.V. Badran Street,
Periamet, Chennai - 600 003.
Petitioner
136/422
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W.P.Nos.17184 of 2024 etc., batch
Vs
The Assistant Commissioner (ST)(FAC)
Vepery Assessment Circle,
No. 1, PAPJM Annex Building,
Room No. A-110, First Floor,
Greams Road, Chennai - 600 006
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records
pertaining to the impugned order 24.08.2024 passed in GSTIN:
33AAFFT3692N1ZO/2019-2020 passed by the Respondent and quash
the same.
W.P.Nos.39773, 39775, 39781, 39787, 39790 & 39793 of 2024
M/s.JSM Logistics Pvt. Ltd
Represented by its Managing Director
Mr. Jahir Hussain,
No.1 and 1A, U.R. Nagar Extension
Anna Nagar West, Chennai 600 101
Petitioner
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi -110 001.
2.The Goods & Services Tax Council,
Represented by its Secretary,
GST Council Secretariat
5th Floor Tower - II JeevanBharti Building
137/422
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W.P.Nos.17184 of 2024 etc., batch
Janpath Road, Connaught Palace,
New Delhi - 110001.
3.The Central Board of Indirect Taxes & Customs,
Represented by its Director,
North Block, New Delhi – 110001.
4.The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai - 600009.
5.The State Tax Officer,
Koyambedu Assessment Circle,
Varadarajapuram, Nazarthpet,
Poonamallee, Chennai - 600 123.
6.The Assistant Commissioner (ST)
Koyambedu Assessment Circle
No. 1, Greams Road,
5th Floor, PAPJM Building,
Chennai - 600 006.
7.The Branch Manager,
Jammu and Kashmir Bank Limited,
No. 787 Anna Salai, Near Electricity Board,
Mount Road, Chennai – 600002.
Respondents
PRAYER in W.P.No.39773 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned bank attachment notice
dated 17.12.2024 bearing GSTIN: 33AABCJ3840P1ZE/2018-19/DSTO-
3, issued by the 6th Respondent and quash the same.
PRAYER in W.P.No.39775 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned DRC-07 order dated
25.04.2024 bearing Reference No. ZD3304241956761 passed by the 5th
Respondent and quash the same.
138/422
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W.P.Nos.17184 of 2024 etc., batch
PRAYER in W.P.No.39781 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned Notification No.
09/2023-Central Tax dated 31.03.2023 issued by the 3rd Respondent and
quash the same as it is manifestly arbitrary, void, contrary to the
provision of Section 168A of the Central Goods and Services Tax Act
2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India.
PRAYER in W.P.No.39787 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned Notification No.
56/2023-CT dated 28.12.2023 issued by the 3rd Respondent and quash
the same as it is manifestly arbitrary, void, contrary to the provision of
Section 168A of the Central Goods and Services Tax Act 2017, and
violative of Articles 14, 19(1)(g) and 21 of the Constitution of India.
PRAYER in W.P.No.39790 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned Notification in G.O.
Ms. No. 41/2023 dated 05.04.2023 issued by the 4th Respondent and
quash the same as it is manifestly arbitrary, void, contrary to the
provision of Section 168A of the Central Goods and Services Tax Act
2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India.
PRAYER in W.P.No.39793 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned Notification in G.O.
Ms. No. 1/2024 dated 02.01.2024 issued by the 4th Respondent and
quash the same as it is manifestly arbitrary, void, contrary to the
provision of Section 168A of the Central Goods and Services Tax Act
2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India.
W.P.Nos.39776, 39778, 39782, 39784, 39785, 39799 & 39780 of 2024
139/422
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W.P.Nos.17184 of 2024 etc., batch
M/s.JSM Logistics Pvt. Ltd
Represented by its Managing Director
Mr. Jahir Hussain,
No.1 and 1A, U.R. Nagar Extension
Anna Nagar West, Chennai 600 101
Petitioner
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi -110 001.
2.The Goods & Services Tax Council,
Represented by its Secretary,
GST Council Secretariat
5th Floor Tower - II JeevanBharti Building
Janpath Road, Connaught Palace,
New Delhi - 110001.
3.The Central Board of Indirect Taxes & Customs,
Represented by its Director,
North Block, New Delhi – 110001.
4.The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai - 600009.
5.The State Tax Officer,
Koyambedu Assessment Circle,
Varadarajapuram, Nazarthpet,
Poonamallee, Chennai - 600 123.
140/422
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W.P.Nos.17184 of 2024 etc., batch
6.The Assistant Commissioner (ST)
Koyambedu Assessment Circle
No. 1, Greams Road,
5th Floor, PAPJM Building,
Chennai - 600 006.
7.The Branch Manager,
Jammu and Kashmir Bank Limited,
No. 787 Anna Salai, Near Electricity Board,
Mount Road, Chennai – 600002.
Respondents
PRAYER in W.P.No.39776 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned bank attachment notice
dated 17.12.2024 bearing GSTIN: 33AABCJ3840P1ZE/2018-19/DSTO-
3, issued by the 6th Respondent and quash the same.
PRAYER in W.P.No.39778 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned DRC-07 order dated
13.08.2024 bearing Reference No. ZD3308241077684 passed by the 5th
Respondent and quash the same.
PRAYER in W.P.No.39782 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned Notification No.
56/2023-CT dated 28.12.2023 issued by the 3rd Respondent and quash
the same as it is manifestly arbitrary, void, contrary to the provision of
Section 168A of the Central Goods and Services Tax Act 2017, and
violative of Articles 14, 19(1)(g) and 21 of the Constitution of India or
issue any other writ or order or direction as this Honble Court may deem
fit and proper in the circumstances of the case.
PRAYER in W.P.No.39784 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned Notification in G.O.
Ms. No. 41/2023 dated 05.04.2023 issued by the 4th Respondent and
quash the same as it is manifestly arbitrary, void, contrary to the
141/422
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W.P.Nos.17184 of 2024 etc., batch
provision of Section 168A of the Central Goods and Services Tax Act
2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India or issue any other writ or order or direction as this Honble Court
may deem fit and proper in the circumstances of the case.
PRAYER in W.P.No.39785 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned Notification in G.O.
Ms. No. 1/2024 dated 02.01.2024 issued by the 4th Respondent and
quash the same as it is manifestly arbitrary, void, contrary to the
provision of Section 168A of the Central Goods and Services Tax Act
2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India or issue any other writ or order or direction as this Honble Court
may deem fit and proper in the circumstances of the case.
PRAYER in W.P.No.39779 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
to call for the records pertaining to the impugned Notification No.
09/2023-Central Tax dated 31.03.2023 issued by the 3rd Respondent and
quash the same as it is manifestly arbitrary, void, contrary to the
provision of Section 168A of the Central Goods and Services Tax Act
2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India or issue any other writ or order or direction as this Honble Court
may deem fit and proper in the circumstances of the case.
PRAYER in W.P.No.39780 of 2024: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
call for the records pertaining to the impugned DRC-07 order dated
20.08.2024 bearing Reference No. ZD3308241685750 passed by the 5th
Respondent and quash the same.
W.P.No.39976 of 2024
M/s. Global Welding Systems,
Represented by its Proprietor
Mr.V.P.Sureshbabu,
Plot No. 6, NA, Techno Industrial Park,
142/422
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W.P.Nos.17184 of 2024 etc., batch
SIPCOT, Rajeswari Lay out,
Hosur, Krishnagiri District - 635126
Petitioner
Vs
The State Tax Officer,
Office of the Assistant Commissioner (ST),
Hosur (North) - I,
Hosur - 635 109.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the connected
records pertaining to the impugned proceedings of the Respondent herein
made in GST 33BEFPS8579N2Z1 dated 16-02-24 and quash the same
as illegal.
W.P.No.40064 of 2024
Tamil Nadu Handloom Development Corporation Ltd
Represented by its Managing Director
Mr.K.Munusamy,
2nd Floor, Kuralagam,
Chennai-600 108.
Petitioner
Vs
1. The State of Tamil Nadu
Represented by Secretary to Government
Commercial Taxes and Registration (B1) Department,
Fort St. George, Chennai - 600 009.
2.The Assistant Commissioner (ST),
Broadway Assessment Circle ,
32, Integrated Commercial Taxes Office Complex ,
Room No. 304, 3rd Floor,
Elephant Gate Bridge Road,
143/422
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W.P.Nos.17184 of 2024 etc., batch
Vepery, Chennai – 600 003.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for records
pertaining to the impugned notification of the first respondent in G.O
(Ms) No. 41 dated 05.04.2023 and consequential impugned order of the
first respondent in G.O.(Ms) No.1 dated 02.01.2024 and consequential
impugned order of the second respondent in GSTIN:
33CHET07412G2D6/ 2019-20 dated 30.08.2024 passed for the
assessment year 2019 -2020 and quash the both as illegal, arbitrary and
violative of principles of natural justice.
W.P.Nos.34065, 34073 & 34074 of 2023
Titan Company Limited
Represented by its Authorized Signatory
Mr. P. Manivannan,
No. 3, SIPCOT Industrial Complex,
Hosur, Krishnagiri District, Tamil Nadu – 635126.
Petitioner
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue, Ministry of Finance,
No. 137, North Block,
New Delhi - 110 001.
2.The Goods & Services Tax Council,
GST Council Secretariat
5th Floor Tower - II Jeevan Bharti Building
Janpath Road, Connaught palace,
New Delhi – 110001
3.Central Board of Indirect Taxes & Customs
144/422
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W.P.Nos.17184 of 2024 etc., batch
(CBIC) North Block, New Delhi - 110001
4.The State of Tamil Nadu
Represented by its
Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai - 600 009
5.Principal Secretary/
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai 600 005
6.The Joint Commissioner of GST
& Central Excise, Salem Commissionerate,
Salem, GST Bhawan, Foulks Compound,
Annai Road, Salem.
7.The Additional Commissioner of
GST & Central Excise (Audit),
Office of the Commissioner of GST
& Central Excise (Audit),
6/7, ATD Street, Race Course Road,
Coimbatore, T.N - 641018.
Respondents
PRAYER in W.P.No.34065 of 2023: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in F.No. CBIC-20013/1/2023-GST in the files of
the third respondent and quashing the impugned notification No.
09/2023 - Central Tax dated 31-03-2023 as manifestly arbitrary, void,
contrary to the provision of Section 168A of the Central Goods and
Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of
the Constitution of India.
PRAYER in W.P.No.34073 of 2023: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in G.O.Ms.No.41 in the files of the fourth
145/422
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W.P.Nos.17184 of 2024 etc., batch
respondent and quashing the impugned notification dated 05-04-2023, as
manifestly arbitrary, void, contrary to the provision of Section 168A of
the Tamil Nadu Goods and Services Tax Act 2017, and violative of
Articles 14, 19(1)(g) and 21 of the Constitution of India.
PRAYER in W.P.No.34074 of 2023: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in C.No. III/10/32/2023 Audit relating to the
SHOW CAUSE NOTICE No.28/2023-GST (ADC)(AUDIT) dated
28.09.2023 in the files of the 7th respondent and quash the same as
arbitrary, without jurisdiction and void, in so far relates to Assessment
year 2017-2018 and as delineated in Form GST DRC-01 dated
06.11.2023 with the reference DRC 01- 224192.
*******
W.P.Nos. 35455, 35463 & 35458 of 2023
Tiong Woon Project and Contracting India Pvt. Ltd.,
Rep. by its Director
D.Silambarasan
No.194, O Block, 2nd floor, Ganapathy Colony,
Anna Nagar East, Chennai-600 102.
Petitioner
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block,
New Delhi-110 001
2. The Goods & Services Tax Council,
GST Council Secretariat
Represented by its Chairman
5th Floor Tower- II Jeevan Bharti Building
146/422
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W.P.Nos.17184 of 2024 etc., batch
Janpath Road, Connaught palace,
New Delhi - 110001.
3.Central Board of Indirect Taxes & Customs
Represented by its Director
(CBIC) North Block, New Delhi-110001
4.The State of Tamil Nadu
Represented by its
Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai-600009.
5.Principal Secretary/
Commissioner of Commercial Taxes,
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai-600005
6.State Tax Officer
Pondy Bazaar Assessment Circle
No.46, Greenways Road, Chennai - 600028
7. Commercial Tax Officer
Ayanavaram Assessment Circle,
F 50 1st Avenue, 3rd Floor,
Anna Nagar East, Chennai-600102.
Respondents
PRAYER in W.P.No.35455 of 2023: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in F.No. CBIC-20013/1/2023-GST in the files of
the third respondent and quashing the impugned notification No. 09 of
2023 - Central Tax dated 31-03-2023 as manifestly arbitrary, void,
contrary to the provision of Section 168A of the Central Goods and
Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of
the Constitution of India.
PRAYER in W.P.No.35463 of 2023: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
147/422
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W.P.Nos.17184 of 2024 etc., batch
calling for the records in Show Cause Notice in Form DRC – 01 in
GSTIN:33AADCT1263C1ZW/2017-2018 dated 30.09.2023 in the files
of the 6th respondent and quash the same as arbitrary, without jurisdiction
and void, in so far relates to Assessment year 2017-2018.
PRAYER in W.P.No.35458 of 2023: Writ Petition filed under Article
226 of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records in G.O.Ms.No.41 in the files of the fourth
respondent and quashing the impugned notification dated 05.04.2023, as
manifestly arbitrary, void, contrary to the provision of Section 168A of
the Tamil Nadu Goods and Services Tax Act 2017, and violative of
Articles 14, 19(1)(g) and 21 of the Constitution of India.
*******
W.P.No.94 of 2025
M/s.United Company
Rep by its Partner Ms.Deepa
No.5, Second Cross Street,
First Floor, Gandhi Nagar,
Puducherry - 605 009.
Petitioner
Vs
Superintendent of GST and Central Tax
No.48/1, III Floor, Aziz Nagar,
Reddiarpalayam,
Pondicherry - 605 010.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorarified Mandamus, calling for
the records of the Order passed by the Respondent in Order in Original
No. 01/2024 GST dated 23.08.2024 with DIN
-20240859XQ0000222BE3 and quash the same to the extent of demand
148/422
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W.P.Nos.17184 of 2024 etc., batch
confirmed, as arbitrary, bad in law and consequently direct the
respondent to drop the proceedings in entirety.
W.P.No.173 of 2025
Sri Ayyanarappan Company,
Represented by its Managing Partner C.Rathinam
79, Naripallm, Sikkanaampatty PO,
Omalur, Salem, Tamil Nadu - 636 309
GSTIN: 33AAWFS1559A1Z5
Petitioner
Vs
The Assistant Commissioner (ST) (FAC)
Omalur Assessment Circle,
2/1-15th Ward, Periyamariyamman Kovil backside,
Visvam Building Street,
Omalur - 636 455
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the files of the impugned proceedings of the Respondent vide Impugned
Order in GSTIN- 33AAWFS1559A1Z5/2018-19 dated 24.04.2024 along
with the Consequential Order U/s 73 with Ref. No.- ZD330424192373G
dated 25.04.2024, for the tax period 2018-19, quash the same.
W.P.No.177 of 2025
Rajeshkumar,
Proprietor of Sri Neelambur Kaliamman Rock Drills,
55/20-2, Gandhipuram Cross Street -1,
Dharapuram,
Tiruppur - 638 656.
Petitioner
Vs
149/422
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W.P.Nos.17184 of 2024 etc., batch
The Deputy State Tax Officer -1,
Office of the Deputy Commercial Tax Officer,
Dharapuram,
Tiruppur - III
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records
relating to the impugned proceedings passed by the Respondent in the
impugned order under section 73 of the CGST/TNGST Act, 2017 issued
in FORM GST DRC 07 bearing no. ZD3304242163301 dated
26.04.2024 along with attachment to DRC 07 dated 26.04.2024 to quash
the same.
W.P.No.178 of 2025
Tvl. Ezhil Arasan. K. Contractor,
No. 13/2/31, Alaga Goundanoor,
Erakundapatty
Mettur - Salem- 636-453
Tamilnadu
GSTIN: 33AAFPE6843C1Z6
Petitioner
Vs
The Commercial Tax Officer,
Mettur Assessment Circle,
Mettur - Salem,
Tamilnadu.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the file of the Respondent in its impugned proceedings for the
Assessment year 2019-20 in GSTIN : 33AAFPE6843C1Z6 /2019-2020
dated 26.08.2024 and the Consequential DRC-07 order bearing Ref No :
150/422
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W.P.Nos.17184 of 2024 etc., batch
ZD330824283125D dated 30.08.2024, and quash the same.
W.P.Nos.196, 198 & 200 of 2025
Tvl. Datar Security Service Group,
(Represented by its Proprietor
Mr. Bhinder Perminder Singh,
NH - 5, Chennai - Tada,
Nallur, Chennai - 600 052.
Petitioner
Vs
1. The Assistant Commissioner (ST)
Cholavaram Assessment Circle,
Room No.109, 1st Floor Integrated
C.T. Buildings, Elephant Gate,
Wall Tax Road, Chennai - 600 003
2.Union of India,
(Rep. by the Director, CBIC)
Ministry of Finance,
Raj Path Marg, “E” Block,
Central Secretariat,
New Delhi - 110 011
3.State of Tamil Nadu,
(Rep. by its Secretary),
Commercial Taxes Department,
Fort St. George,
Chennai - 600 009.
Respondents
PRAYER in W.P.No.196 of 2025: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the 1st Respondent herein in FORM
GST DRC-07 with Reference No. ZD330824102838A dated 13.08.2024
along with detailed order in GSTIN : 33AHOPS1297C1Z7 / 2019-20
151/422
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W.P.Nos.17184 of 2024 etc., batch
dated 13.08.2024, for the assessment period 2019-20 and quash the same.
PRAYER in W.P.No.198 of 2025: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the 2nd Respondent herein in
Notification No.56/2023 - Central Tax dated 28.12.2023 and quash the
same as ultra vires Section 168A of the Central Goods and Service Tax
Act, 2017, apart from being violative of Article 14, Article 246A and
Article 265 of the Constitution of India.
PRAYER in W.P.No.200 of 2025: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the 3rd Respondent herein in
G.O.M.S.No.1 dated 02.01.2024, and quash the same as ultra vires
Section 168A of the Tamil Nadu Goods and Service Tax Act, 2017, apart
from being violative of Article 14, Article 246A and Article 265 of the
Constitution of India.
W.P.Nos.207 & 210 of 2025
Paramasivam Saravanan, Proprietor,
M/s.P.S.Corporation,
1, Murugan Koil Street, Mettukuppam,
Vanagaram, Tiruvallur 600095.
Petitioner
Vs
1. The Assistant Commissioner, (ST),
Vanagaram Assessment Circle,
Integrated Commercial Taxes Building,
No.4/109, Chennai Bangalore Highways,
Varadharajapuram, Nazarathpet, Poonamallee 600123.
2. Deputy Commissioner (Appeal), Chennai -II (GST),
Third Floor, Commercial Taxes Annexure Building,
No.1, Greams Road, Thousand Lights, Chennai 600 006.
Respondents
152/422
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W.P.Nos.17184 of 2024 etc., batch
PRAYER in W.P.No.207 of 2025: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari, to
call for the records culminating in Order No.ZD330424101823U dated
13.04.2024, issued by the 1st Respondent and quash the same.
PRAYER in W.P.No.210 of 2025: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari, to
call for the records culminating in Order No.ZD330424092742E dated
12.04.2024, issued by the 1st Respondent and quash the same.
W.P.No. 372 of 2025
Mr.Gopal Kuppuswamy, Proprietor,
M/s.G.Kuppuswamy,
(Proprietary concern registered under the GST Act)
No.6/1, Muthukalathi Street, Triplicane,
Chennai 600005.
Petitioner
Vs
1. The Deputy Commercial Tax Officer,
Thiruvallikeni Assessment Circle, South -I,
Chenai South, Tamil Nadu.
2. The Branch Manager,
Canara Bank, Nandanam Branch,
Chennai 600035.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records
culminating in impugned Order dated 29.08.2024, bearing
No.ZD3308242662096, passed by the 1st Respondent and quash the
same.
W.P.No. 970 of 2025
153/422
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W.P.Nos.17184 of 2024 etc., batch
M/s. South India Finvest Private Limited, de Point,
Rep. by its Director,
Mr. R. Natarajan, M/51 Years
No. 3490, I Floor, Pudhu Nagar,
Mettupalayam Road ,
Annur, Coimbatore 641 653.
Petitioner
Vs
The Assistant Commissioner (ST)
Avinashi-Tiruppur-I Assessment Circle,
Veterinary Hospital Compound,
Kovai Road, Avinashi 641 654.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorarified Mandamus, calling for
the records on the file of the Respondent in GSTIN:
33AAFCS2693PIZS/2019-20 dated 17.08.2024 and quash the same as
illegal, arbitrary and violative of principles of natural justice and
consequently direct the Respondent to consider the rectification petition
dated 30.12.2024.
W.P.No.1221 of 2025
Tvl. Aum Textiles Impex Private Limited
Rep. by its Director
Mr. Veerappan Raman
Palaniappan Rama Palaniappan
No.9/1C, Alankar Garden,
G.N. Mills Post, Vellakinnar Pirivu,
Coimbatore - 641 029.
Petitioner
Vs
154/422
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W.P.Nos.17184 of 2024 etc., batch
The Assistant Commissioner (ST)
Thudiyalur Assessment Circle,
Commercial Tax Complex,
Dr Balasundaram Road,
Coimbatore – 641 018.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records
pertaining to the impugned order passed by the respondent vide his order
in GST DRC-07 summary of the order under Reference No :
ZD330824141461M dated 17-08-2024 and quash the same as it is
barred by limitation and unenforceable under section 73(10) of the GST
Act.
W.P.No.1224 of 2025
Tvl. Aum Textiles Impex Private Limited
Rep. by its Director
Mr. Veerappan Raman
Palaniappan Rama Palaniyappan
No.9/1C, Alankar Garden,
G.N. Mills Post, Vellakinnar Pirivu,
Coimbatore - 641 029.
Petitioner
Vs
1. The State of Tamil Nadu
Rep. by its Secretary to Government
Commercial Taxes Department / GST State Tax
Fort. St. George, Chennai 600 009.
2.Union of India
Secretary to the Government of India
Ministry of Finance (MOF), Raj Path Marg, E Block,
Central Secretariat,
New Delhi – 110011.
155/422
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W.P.Nos.17184 of 2024 etc., batch
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records
pertaining to the impugned Notification No.56/2023-Central Tax dated
28-12-2023 issued by the 2nd respondent and corresponding Government
order issued by the 1st respondent in G.O.(Ms) No.1 dated 02-01-2024
and quash the same as ultra-vires to section 168A of the Central Goods
and Services Tax Act, 2017, apart from being violative of Article 14,
246A and 265 of the Constitution of India, 1950.
W.P.No.1297 of 2025
Ingots
Rep. by its Proprietor
Arun.R
No.6, 1st Floor,
New SIDCO Industrial Estate,
Hosur, Krishnagiri,
Tamil Nadu - 635 109.
Petitioner
Vs
1. The Union of India,
Represented by its Secretary,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.
2.The State of Tamil Nadu
Represented by its
Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai – 600 009
3.The Assistant Commissioner ST FAC
Hosur (North) - I Assessment Circle,
156/422
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W.P.Nos.17184 of 2024 etc., batch
Hosur.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Declaration, declaring the impugned
Notification No. 56/2023 dated 28.12.2023, issued by the 1st respondent
in exercise of powers under section 168A of the Tamil Nadu Goods and
Services Tax Act 2017 as manifestly arbitrary, void, ultravires the
provision of Section 168A of the Tamil Nadu Goods and Services Tax
Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the
Constitution of India.
W.P.No.1324 of 2025
Ingots
Rep. by its Proprietor
Arun.R
No.6, 1st Floor,
New SIDCO Industrial Estate,
Hosur, Krishnagiri,
Tamil Nadu - 635 109.
Petitioner
Vs
1. The Union of India,
Represented by its Secretary,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.
2.The State of Tamil Nadu
Represented by its
Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai – 600 009
3.The Assistant Commissioner ST FAC
157/422
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W.P.Nos.17184 of 2024 etc., batch
Hosur (North) - I Assessment Circle,
Hosur.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for Respondent
No.3's Order dated 24.08.2024 passed in GSTIN:
33AFQPR5934P1ZJ/2019-2020 and quash the same.
W.P.Nos.1396, 1401 & 1404 of 2025
Mr. K.Subramanian,
Proprietor of M/s.Sarojini Marketing Company,
New No. 208 & Old No. 650C, M.T.H. Road,
Mannurpet, Chennai - 600050
Petitioner
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.
2.The Goods & Services Tax Council,
Represented by its Secretary,
GST Council Secretariat
5th Floor Tower - II Jeevan Bharti Building
Janpath Road, Connaught Palace,
New Delhi – 110001.
3.The Central Board of Indirect Taxes & Customs,
Represented by its Director,
North Block, New Delhi – 110001.
4.The State of Tamil Nadu
Represented by its Secretary to Government,
158/422
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W.P.Nos.17184 of 2024 etc., batch
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai - 600009
5.The Assistant Commissioner (ST),
Korattur Assessment Circle,
No. 332, 3rd Floor,
Integrated Commercial Taxes Building,
Nandanam, Chennai - 600035
Respondents
PRAYER in W.P.No.1396 of 2025: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari, to
call for the records pertaining to the Impugned Order dated 28.12.2023
bearing reference No. ZD331223246833K, passed by the 5th Respondent
and quash the same.
PRAYER in W.P.No.1401 of 2025: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari, to
call for the records pertaining to the impugned Notification in G.O. Ms.
No. 41/2023 dated 05.04.2023 issued by the 4th Respondent and quash
the same as it is manifestly arbitrary, void, contrary to the provision of
Section 168A of the Central Goods and Services Tax Act 2017, and
violative of Articles 14, 19(1)(g) and 21 of the Constitution of India.
PRAYER in W.P.No.1404 of 2025: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari, to
call for the records pertaining to the impugned Notification No. 09/2023-
Central Tax dated 31.03.2023 issued by the 3rd Respondent and quash
the same as it is manifestly arbitrary, void, contrary to the provision of
Section 168A of the Central Goods and Services Tax Act 2017, and
violative of Articles 14, 19(1)(g) and 21 of the Constitution of India.
W.P.No.1720 of 2025
Tvl.Asia Tech Auto Forgings
(Represented by its Proprietor Mr. Prakash)
175, Industrial Estate, Thirumazhisai, Chennai,
Tiruvallur, Tamil Nadu- 600124
159/422
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W.P.Nos.17184 of 2024 etc., batch
Petitioner
Vs
1. The State Tax Officer
(also known as Commercial Tax Officer)
Thirumazhisai Assessment Circle
STATION: NO.4/ 109, GST Integrated Building,
Nazaathpet, Chennai- 123.
2.Union of India,
(Rep. by the Director, CBIC)
Ministry of Finance,
Raj Path Marg, “E” Block,
Central Secretariat,
New Delhi-110 011
3.State of Tamil Nadu,
(rep. by its Secretary),
Commercial Taxes Department,
Fort St. George,
Chennai – 600 009.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the files of the first Respondent herein in GSTIN: 33AMFPP7637K1ZN
/2019-20 dated 24th August, 2024 along with the summary of the order
in form GST-DRC-07 reference no. ZD330824222275J dated 24th
August, 2024 and quash the same.
W.P.Nos.1730 & 1736 of 2025
Tvl.Asia Tech Auto Forgings
(Represented by its Proprietor Mr. Prakash)
175, Industrial Estate, Thirumazhisai, Chennai,
Tiruvallur, Tamil Nadu- 600124
160/422
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W.P.Nos.17184 of 2024 etc., batch
Petitioner
Vs
1. The State Tax Officer
(also known as Commercial Tax Officer)
Thirumazhisai Assessment Circle
STATION: NO.4/ 109, GST Integrated Building,
Nazaathpet, Chennai- 123.
2.Union of India,
(Rep. by the Director, CBIC)
Ministry of Finance,
Raj Path Marg, “E” Block,
Central Secretariat,
New Delhi - 110 011
3.State of Tamil Nadu,
(Rep. by its Secretary),
Commercial Taxes Department,
Fort St. George,
Chennai – 600 009.
Respondents
PRAYER in W.P.No.1730 of 2025: Writ Petition filed under Article 226 of
the Constitution of India, for the issuance of a writ of Certiorari, calling
for the records on the files of the second Respondent herein in
Notification No.56/2023 -Central Tax dated 28th December, 2023 and
quash the same as ultra vires Section 168A of the Central Goods and
Service Tax Act, 2017, apart from being violative of Article 14, Article
246A and Article 265 of the Constitution of India.
PRAYER in W.P.No.1736 of 2025: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the third Respondent herein in
G.O.M.S.No.1 dated 2nd January, 2024, and quash the same as ultra vires
Section 168A of the Tamil Nadu Goods and Service Tax Act, 2017, apart
from being violative of Article 14, Article 246A and Article 265 of the
161/422
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W.P.Nos.17184 of 2024 etc., batch
Constitution of India.
W.P.No.1922 of 2025
M/s.Sri Om Sakthi Traders,
Rep. by its Director S.Suresh Kumar,
No.33-1 C, M.P.Koil Street,
Bhuvanagiri-608 601
Cuddalore District.
Petitioner
Vs
The Deputy State Tax Officer-2(I/C),
Office of the Deputy Commercial Tax Officer,
Chidambaram- 1, Cuddalore.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of the
Respondent herein in the Impugned proceedings vide Order in GSTIN/
33AYDPS3972Q1ZO/2019-20 dated 27.08.2024 along with
consequential order in Form GST DRC-07 bearing a Ref No.
ZD3308242309581 dated 27.08.2024 for the tax period 2019-20, and
quash the same.
W.P.No.1927 of 2025
Tvl. The Noble Motors,
Represented by its Managing Partner
Mr.E.P.Sathish Kumar,
RSF362/ 2A2, Near Sakthimahal,
Perundurai Main Road, Erode 638011
GSTIN: 33AADFT4912D1ZM.
Petitioner
162/422
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W.P.Nos.17184 of 2024 etc., batch
Vs
The Assistant Commissioner (ST)
Thindal Assessment Circle,
Erode, Tamil Nadu.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the files of the impugned proceedings of the Respondent in the Impugned
Order in GSTIN:33AADFT4912D1ZM/2017-18 dated 14.12.2023 along
with the Consequential Order U/s 73 with Ref.ZD331223097166G dated
14.12.2023 for the Period 2017-2018, quash the same.
W.P.Nos.1974, 1984 & 1982 of 2025
Tvl. Ankidyne
(Represented by its Proprietrix Kavitha Padmanabhan)
No. 35A, First Main Road, Venkatraman Nagar, Hasthinapuram,
Chitlapakkam, Kancheepuram,
Tamil Nadu - 600 064.
Petitioner
Vs
1. The State Tax Officer,
(Also known as Commercial Tax Officer),
Pallavaram Assessment Circle
Station: No.345, 3rd Street, Integrated Commercial Taxes Building,
Nandanam, Chennai-600 035
2.Union of India,
(Rep. by the Director, CBIC)
Ministry of Finance,
Raj Path Marg, “E” Block,
Central Secretariat,
New Delhi – 110 011
3. State of Tamil Nadu,
163/422
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W.P.Nos.17184 of 2024 etc., batch
(Rep. by its Secretary),
Commercial Taxes Department,
Fort St. George,
Chennai – 600 009.
Respondents
PRAYER in W.P.No.1974 of 2025: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the Respondent herein in GSTIN:
33AHEPK7304C1ZX /2019-20 dated 27th August, 2024 along with the
summary of the order in form GST-DRC-07 reference no.
ZD330824239450I dated 27th August, 2024 and quash the same.
PRAYER in W.P.No.1984 of 2025: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the second Respondent herein in
Notification No.56/2023 - Central Tax dated 28th December, 2023 and
quash the same as ultra vires Section 168A of the Central Goods and
Service Tax Act, 2017, apart from being violative of Article 14, Article
246A and Article 265 of the Constitution of India.
PRAYER in W.P.No.1982 of 2025: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari,
calling for the records on the files of the third Respondent herein in
G.O.M.S.No.1 dated 2nd January, 2024, and quash the same as ultra vires
Section 168A of the Tamil Nadu Goods and Service Tax Act, 2017, apart
from being violative of Article 14, Article 246A and Article 265 of the
Constitution of India.
W.P.No.2031 of 2025
Tvl. M.S.FASHION,
Rep. by its Proprietor - V.Subramaniam
No.1/223-A, Peruntholuvu, Cross Road,
Thonkuttipalayam,
Tirupur - 641 665.
Petitioner
164/422
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W.P.Nos.17184 of 2024 etc., batch
Vs
The State Tax Officer,
Office of the Commercial Tax Officer,
Pongalur Assessment Circle,
Tiruppur.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of the
Respondent herein in its Impugned Order passed by the Respondent in
GSTIN: 33BJUPS9351J1ZD/2017-2018 dated 27.12.2023 along with the
Form DRC-07 bearing Reference No.ZD33122 3232267R dated
27.12.2023 for the period 2017-2018 and quash the same.
W.P.No.2037 of 2025
Tvl. M.S.FASHION,
Rep. by its Proprietor - V.Subramaniam
No.1/223-A, Peruntholuvu, Cross Road,
Thonkuttipalayam,
Tirupur - 641 665.
Petitioner
Vs
The State Tax Officer,
Office of the Commercial Tax Officer,
Pongalur Assessment Circle,
Tiruppur – I.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of the
Respondent herein in its Impugned Order passed by the Respondent in
GSTIN: 33BJUPS9351J1ZD/2018-19 dated 23.04.2024 along with the
165/422
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W.P.Nos.17184 of 2024 etc., batch
Consequential Order U/s 73 with Ref. No. ZD3304241793569 dated
24.04.2024 for the tax period 2018-19 and quash the same.
W.P.No.2034 of 2025
M/s. Parvathi Stores,
No.5B, Kamarajar Nedunsalai,
New Perungalathur, Kancheepuram,
Chennai-600 063.
Petitioner
Vs
1. The Deputy Commercial Tax Officer,
Tambaram Zone, Chengalpattu,
Tamilnadu.
2.The Deputy Commissioner (ST)(FAC)
PAPJM Building,
4th Floor, Room No.422,
Office of the Deputy Commissioner (ST),
Tambaram Zone,
Chennai – 600 006.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorarified Mandamus, to call for
the records in the file of the 1st Respondent in Order dated 20.08.2024 in
Ref No.ZD3308241678705 for tax period April 2019 to March 2020
passed by the 1st Respondent and quash the same as illegal, arbitrary and
in violation of principle of natural justice and also issue appropriate
directions to 2nd Respondent to raise the attachment and lien issued vide
Form DRC-13 and Notice dated 26.12.2024 in GSTIN
33AJFP1570F1ZG for tax period April 2019 to March 2020
corresponding to Financial year 2019-20.
W.P.Nos.2035 & 2041 of 2025
166/422
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W.P.Nos.17184 of 2024 etc., batch
M/s.Seizo Automotive Private Limited
Represented by its Director
Mr.R.Viswanathan
No.74/1, E6, Plot No.203,204.,
Beauty Farms
Paparambakkam Road
Sriperumbudur, Kancheepuram
Tamil Nadu - 602 105.
Petitioner
Vs
1. Union of India,
Represented by the Secretary of Government of India
Ministry of Finance
New Delhi - 110001.
2.The State of Tamil Nadu
Rep. by its Secretary,
Commercial Taxes Department,
Tamil Nadu.
3. The Assistant Commissioner
Sriperumbudur Assessment Circle
Kancheepuram District.
Respondents
PRAYER in W.P.No.2035 of 2025: Writ Petition filed under Article 226 of
the Constitution of India, for the issuance of a writ of Certiorari, to call
for the impugned proceedings of the third respondent in Order under
section 73 dated 26.8.2024, the summary of the Order in Form GST
DRC-07 dated 26.8.2024 in Reference No:ZD330824229514E and the
attachment to DRC-07 dated 26.8.2024 and quash the impugned
proceedings as passed beyond the period limitation, passed contrary to
the principles of natural justice and also against the provisions of the
CGST/TNGST Act,2017.
167/422
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W.P.Nos.17184 of 2024 etc., batch
PRAYER in W.P.No.2041 of 2025: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Declaration, to
declare Notification No. 56/2023-Central Tax dated 28.12.2023 as ultra-
vires the provisions of the CGST Act being incapable of being issued
under section 168A of the CGST Act as it is being arbitrary and without
the authority of law.
W.P.No.2078 of 2025
M/s Thangam Agencies
Rep. by its Proprietor
Smt.T. Chitra
No.3/205,Thangam Agro Service Complex,
Shop No.2, Udumalai Main Road,
Jallipatti,
Coimbatore – 641 669
Petitioner
Vs
The State Tax Officer (FAC,)
Palladam-I Assessment circle
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of the
respondent herein in GSTIN: 33AYPPC0416R1Z9/2019-20 and quash
the proceeding dated 02/08/2024 passed therein.
W.P.No.2229 of 2025
Tvl. Daksh Auto,
(Unit of Kanunga Extraction Pvt Ltd )
Rep. by its Director
Jeetendra Kanunga
No.40/4, 40/5, Bukkasagaram Village,
168/422
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W.P.Nos.17184 of 2024 etc., batch
Hosur, Krishnagiri – 635109.
Petitioner
Vs
1. The Union of India,
Represented by its Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block,
New Delhi - 110 001
2.The State of Tamil Nadu
Represented by its
Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George,
Chennai – 600 009.
3.The Deputy State Tax Officer – II,
Hosur (North) II Assessment Circle,
Hosur.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Declaration, declaring the impugned
Notification No. 56/2023 dated 28.12.2023, issued by the 1st respondent
in exercise of powers under section 168A of the Tamil Nadu Goods and
Services Tax Act 2017 as manifestly arbitrary, void, ultravires the
provision of Section 168A of the Tamil Nadu Goods and Services Tax
Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the
Constitution of India.
W.P.No.2350 of 2025
Tvl. Lakshmi Gold
Rep. by its Proprietor
M.Muruganandham
12-A, New SIDCO,
Hosur – 635126.
169/422
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W.P.Nos.17184 of 2024 etc., batch
Petitioner
Vs
1. The Union of India,
Represented by its Director
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110 001
2. The State of Tamil Nadu
Represented by its
Secretary to Government
Commercial Taxes and Registration Department
Secretariate, Fort St George, Chennai – 600 009.
3.The Deputy State Tax Officer 1,
Hosur (North) - I Assessment Circle,
Hosur.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Declaration, declaring the impugned
Notification No. 56/2023 dated 28.12.2023, issued by the 1st respondent
in exercise of powers under section 168A of the Tamil Nadu Goods and
Services Tax Act 2017 as manifestly arbitrary, void, ultravires the
provision of Section 168A of the Tamil Nadu Goods and Services Tax
Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the
Constitution of India.
W.P.No.2412 of 2025
Tvl. Daksh Auto,
(Unit of Kanunga Extraction Pvt. Ltd )
Rep. by its Director
Jeetendra Kanunga
170/422
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W.P.Nos.17184 of 2024 etc., batch
No.40/4, 40/5, Bukkasagaram Village, Hosur,
Krishnagiri - 635 109.
Petitioner
Vs
1. The Union of India,
Represented by its Secretary,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110 001
2.The State of Tamil Nadu
Represented by its
Secretary to Government
Commercial Taxes and Registration Department,
Secretariat, Fort St. George, Chennai – 600 009.
3.The Deputy State Tax Officer II,
Hosur (North) - II Assessment Circle,
Hosur
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the impugned
order of the 3rd respondent passed in GSTIN:
33AAACK8268M2Z3/2019-20 dated 28.08.2024 and quash the same
and issue any other writ.
W.P.No.2592 of 2025
TVL. S S Enterprises Electricals,
Rep. by its Proprietor
Mr. AMUTHA SELVARAJU
Ground - 207, Prakasam Street,
Janaki Nagar, Valasaravakkam,
Chennai - 600 087.
171/422
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W.P.Nos.17184 of 2024 etc., batch
Petitioner
Vs
1. Union of India,
Represented by the Secretary of Government of India,
Ministry of Finance, New Delhi- 110001.
2.The Director,
Central Board of Indirect Taxes and Customs
1st Floor Tower NBCC Plaza-1 Sector 5,
Pushp Vihar New Delhi – 110017.
3.The State Tax Officer
Ramapuram Assessment Circle
No.46, Mylapore Taluk Office Building,
2nd floor, Greenways Road,
Mandaveli, Chennai - 28
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, to call for the records of
Notification No.56/2023-Central Tax dt. 28.12.2023 issued by the 2nd
respondent consequential culminating the Impugned Assessment Order
dated 31.08.2024 issued by the 3rd respondent in GSTIN. No.
33AGRPA3240P1ZA /2019-20 and quash the same as arbitrary and ultra-
virus.
W.P.Nos.2788 & 2794 of 2025
TVL. M.S. Garments,
Rep by its Proprietor
V. Subramaniam
No. 378/1, Vivekandar Nagar, Bank Colony,
K Chettipalayam, Dharapuram Road,
Tiruppur, Tamil Nadu – 641 608.
GSTIN : 33JUPS9351J1ZD
172/422
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W.P.Nos.17184 of 2024 etc., batch
Petitioner
Vs
The State Tax Officer -1
Office of the Commercial Tax Officer,
Pongalur Assessment Circle,
Tiruppur - 1.
Respondent
PRAYER in W.P.No.2788 of 2025: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari, to
call for the records of the Respondent herein in it Impugned Order passed
by the Respondent in in GSTIN: 33BJUPS9351J1ZD/2019-20 dated
16.03.2024 along with the Consequential Order U/s 73 with Ref. No.
ZD330324099711E dated 16.03.2024 for the tax period 2019-20 and
quash the same.
PRAYER in W.P.No.2794 of 2025: Writ Petition filed under Article 226
of the Constitution of India, for the issuance of a writ of Certiorari, to
call for the records of the Respondent herein in its Impugned Order
passed by the Respondent in in GSTIN 33BJUPS9351J1ZD/2019-20
dated 19.07.2024 along with the Consequential Order U/s 73 with Ref.
No: ZD330724231891E dated 19.07.2024 for the tax period 2019-20 and
quash the same.
W.P.No.2848 of 2025
M/s. Indcon Structurals Private Limited
Rep. by its Authorised Signatory Mr. Prabodh
Second Floor, No.161, Greams Road,
Thousand Lights, Chennai – 600006.
Petitioner
Vs
1. The Union of India,
173/422
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W.P.Nos.17184 of 2024 etc., batch
Represented by the Secretary,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.
2.The Goods and Services Tax Council,
Represented by its Secretary,
GST Council Secretariat
5th Floor Tower II Jeevan Bharti Building
Janpath Road, Connaught Palace,
New Delhi - 110001.
3.Central Board of Indirect Taxes and Customs,
Represented by its Chairman,
North Block, New Delhi – 110001.
4.The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George,
Chennai - 600009.
5.The Assistant Commissioner (ST),
Nungambakkam Assessment Circle
No.88, Mayor Ramanathan Salai,
Chetpet, Chennai - 600 031.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorarified Mandamus, calling for
the records in Order passed by the 5th Respondent GSTIN
33AAACI0873Q1ZB/2019-20 dated 21.08.2024 along with DRC-07
Order under Sec 73, Ref No.ZD330824189250D dated 21.08.2024 issued
by the 5th Respondent, and quash the same and direct the 5th
Respondent to hear the matter on merits after affording personal hearing
opportunity to the petitioner.
W.P.No. 3122 of 2025
174/422
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W.P.Nos.17184 of 2024 etc., batch
Tvl. Indus Agencies
Rep. by its Partner Abdul Khadar Jailani J
43, K.M Complex Three Road Pallapatty,
Suramangalam Main Road,
Salem, Tamil Nadu - 636 009
GSTIN: 33AACFI8339N1Z0
Petitioner
Vs
The State Tax Officer,
Office of the Commercial Tax Officer
Arisipalayam Circle,
4th Floor, Commercial Taxes Office Building,
Pichards Road, Hasthampatty, Salem-7.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the records on
the files of the Respondent in Form GST DRC-07 in GSTIN:
33AACFI8339N1Z0/ 2019-20 dated 29.08.2024 along with the Order
U/s 73 with Ref. No.: ZD3308242760775 dated 29.08.2024 for the tax
period 2019-20 and quash the same.
W.P.No.3138 of 2025
Tvl. S.M. Power Systems
Rep. by its proprietrix
Mrs.V.Suganthi,
No.46, Nehru Nagar,
Malumichampatti, Madukkarai,
Coimbatore – 641050.
Petitioner
Vs
175/422
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W.P.Nos.17184 of 2024 etc., batch
The Deputy State Tax Officer
Podanur Assessment Circle,
Commercial Tax Complex,
Dr.Balasundaram Road,
Coimbatore - 641 018.
Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorarified Mandamus, calling for
records pertaining to the impugned order passed by the Respondent vide
his summary of the order GST DRC-07 Reference No:
ZD330824163699T dated 20-08-2024 and quash the same as it is illegal,
without jurisdiction and in gross violation of Principles of Natural Justice
and further direct the respondent to re-do the assessment afresh after
providing an opportunity of Personal Hearing as per the provisions of the
GST Act.
W.P.No.3195 of 2025
M/s. Balaram Traders,
Represented by its Proprietor,
Thiru B.S. Balaraman,
Shop No. 191, KSG Street,
Bargur, Krishnagiri – 635 104.
Petitioner
Vs
1. The Assistant Commissioner (ST),
Krishnagiri II Circle,
Krishnagiri - 635 001.
2.The Deputy State Tax Officer - I,
Krishnagiri II Circle,
Krishnagiri - 635 001.
Respondents
176/422
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W.P.Nos.17184 of 2024 etc., batch
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, for the issuance of a writ of Certiorari, calling for the connected
records pertaining to the impugned proceedings of the 1st Respondent
herein made in reference No. GST33BADPB5829G1Z2/2019-20 dated
31/08/2024 and QUASH the same as illegal, arbitrary and barred by
limitation.
WP No. 3338 of 2025
Tvl Leader Tapes
Rep by its Proprietor
Mr S Palanisamy
No.223, Bavendar Street Extension,
Mangalam Road, Palladam,
Tirupur, Tamilnadu - 641 664.
GSTIN: 33AIDPP0624L1ZE
Petitioner
Vs
The State Tax Officer (FAC)
Office of the Commercial Tax Officer,
Palladam -1, Assessment Circle,
Tirupur - III, Tamil nadu.
Respondent
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records of the
Respondent herein in its Impugned Order passed by the Respondent in
GSTIN:33AIDPP0624L1ZE/2019-2020 dated 12.08.2024 along with the
Form DRC-07 bearing Reference No.ZD3308240907147 dated
12.08.2024 for the period 2019-2020, and quash the same.
W.P.No. 3386 of 2025
M/s Win Track Electricals
177/422
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W.P.Nos.17184 of 2024 etc., batch
Rep by its Proprietor
Mr.V.Saravanan,
No.1, Gangai Amman Nagar Main Road,
Maduravoyal,
Chennai - 600 095
Petitioner
Vs
The Assistant Commissioner (ST)
Vanagaram Assessment Circle,
Chennai Bangalore Highway,
Varadharajapuram,
Chennai - 600 123
Respondent
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the connected records
pertaining to the impugned proceedings of the Respondent herein made
in GSTIN:33BFGPS6824G1ZB/2018-19 dated 12/04/2024 and QUASH
the same as illegal and barred by limitation.
W.P.No. 3443 of 2025
Tvl. Asia Tech Auto Forgings
(Represented by its Proprietor Mr.Prakash)
175, Industrial Estate, Thirumazhisai, Chennai,
Tiruvallur, Tamil Nadu - 600 124
Petitioner
Vs
The Assistant Commissioner
178/422
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W.P.Nos.17184 of 2024 etc., batch
(also Known as Commercial Tax
Officer)
Thirumazhisai Assessment Circle,
STATION: NO.4/109,
GST Integrated Building,
Nazaathpet, Chennai - 123.
Respondent
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the files of
the Respondent herein in GSTIN: 33AMFPP7637K1ZN /2019-20 dated
31th August, 2024 along with the summary of the order in form GST-
DRC-07 reference no. ZD330824309382I dated 30th August, 2024 and
quash the same.
W.P.No.3577 of 2025
Tvl. Hyderali N.Hydwrali Maligai
Rep. by its Proprietor Nanina Mohamed Hyderalai
1/A/1, Nandhanar Street, Bhavani,
Erode, Tamil Nadu - 638 301
GSTIN: 33ADKPH3816Q1Z8
Petitioner
Vs
The Assistant Commissioner (ST)(FAC),
Office of the Commercial Tax Officer,
Bhavani Assessment Circle,
No.158/2002, Pookadai Veedhi, Bhavani-638 301.
Respondent
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the files of
the Respondent in Order vide GSTIN: 33ADKPH3816Q1Z8/2018-19
179/422
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W.P.Nos.17184 of 2024 etc., batch
dated 26.04.2024 along with the Consequential Order U/s 73 dated
26.04.2024 for the tax period 2018-19 and quash the same.
W.P.No. 3766 of 2025
M/s. Ashwa Air Technologies,
Represented by its Proprietor
D.Arumugam
No.169, Kamaraj Nagar,
Hosur - 635126,
Krishnagiri District
Petitioner
Vs
The State Tax Officer,
Hosur (North) - I,
Hosur - 635 109
Respondent
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the connected records
pertaining to the impugned proceedings of the Respondent herein made
in Ref 33AHRPA3166F1ZK dated 16/02/2024 and QUASH the same as
illegal and barred by limitation, or passing any other order or orders
deem fit in the circumstances of the case.
W.P.No. 3883 of 2025
M/s. Renga Engineering Works (India) Pvt. Ltd.
Rep. by Its Director Mr.Ambalvanan G.
NP 10/10, Guindy Industrial Developed plot,
Ekkattuthangal, Guindy, Chennai - 32
Petitioner
Vs
180/422
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W.P.Nos.17184 of 2024 etc., batch
1. Union of India,
Represented by the Director
Department of Revenue
Ministry of Finance
New Delhi - 110001.
2.The State of Tamil Nadu
Rep. by its Secretary,
Commerical Taxes Department,
Tamil Nadu.
3.The Assistant Commissioner
Guindy Division,
Office of the Assistant Commissioner of GST & Central Excise
Chennai South Commissionerate,
No.692, M.H.U. Complex, Anna Salai,
Nandanam, Chennai-35.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the third Respondent Order
dated 30.08.2024 passed in ORDER IN ORIGINAL NO. 45/2024 (GST)
and quash the same.
W.P.No.3905 of 2025
Tvl. Siva Agencies,
Rep by its Proprietor,
Sivakumar,
27/4, Needamangalam road,
Mannargudi,
Tiruvarur-614001
Petitioner
Vs
The Deputy State Tax Officer I,
Mannargudi Assessment Circle,
181/422
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W.P.Nos.17184 of 2024 etc., batch
Water tank building,
No.1/13, West 1st Street,
Mannargudi-614 001
Respondent
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records of the
respondent in GSTIN 33DAGPS3864D1ZN/2019-20 dated 22.08.2024
and quash the same as illegal, barred by limitation, against the Principles
Natural Justice and against the provisions of law.
W.P.No.3942 of 2025
Tvl.Lakshmi Gold
Rep. by its Proprietor
M.Muruganandham
12-A, New SIDCO,
Hosur - 635126.
Petitioner
Vs
The Union of India,
Represented by its Director,
Department of Revenue
Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.
2.The State of Tamil Nadu
Represented by its
Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St. George, Chennai- 600 009.
3.The Deputy State Tax Officer 1
Hosur (north )- I Assessment Circle,
Hosur.
182/422
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W.P.Nos.17184 of 2024 etc., batch
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the impugned order of the
3rd respondent passed in GSTIN:33AFGPM4743R1ZX/2019-20 dated
21.08.2024 and quash the same.
W.P.No. 4223 of 2025
Tvl. Karpagam Agencies,
Rep by its Proprietrix
Mrs.N.Thenmozhi,
No. 160, Katchery Street,
Kattumannarkoil, Cuddalore
Tamilnadu- 608 301.
GSTIN: 33ACYPT2688K1ZK
Petitioner
Vs
The Deputy State Tax Officer - 2 [FAC]
Office of Deputy Commercial Tax officer
Chidambaram - II Assessment Circle,
Cuddalore, Tamilnadu.
Respondent
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records of the
Respondent herein in its Impugned Order passed by the Respondent in
GSTIN: 33ACYPT2688K1ZK/2019-2020 dated 29.08.2024 along with
the Form DRC-07 bearing Reference No. ZD3308242742575 dated
29.08.2024 for the period 2019-2020, and quash the same.
W.P.No.4443 of 2025
Tvl. Selvi Constructions,
Rep by its Managing Partner
183/422
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W.P.Nos.17184 of 2024 etc., batch
Mr.A.Ramamoorthy
No. 1/2 - 19, Paruvan Street,
Veerakkalputhur, Gonur Post,
Konur, Salem, Tamilnadu- 636 404.
GSTIN: 33AAZFS5033L2ZL
Petitioner
Vs
The Commercial Tax Officer
Mettur Assessment Circle,
Mettur, Salem,
Tamilnadu.
Respondent
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records of the
Respondent herein in its Impugned Order passed by the Respondent in
GSTIN: 33AAZFS5033L2ZL/2019-2020 dated 26.08.2024 along with
the Form DRC-07 bearing Reference No. ZD330824228633D dated
26.08.2024 for the period 2019-2020, and quash the same.
W.P.No.4510 of 2025
Reliance Infrastructure Limited
Represented by its Assistant Vice President
Mr. Venkata Ramana Rachakonda
Having its office at Plot No. 34, 35,
Thilai Nahar, Neyveli, Cuddalore,
Tamil Nadu - 607803
Petitioner
Vs
1. Union of India
Through Secretary Ministry of Finance,
Department of Revenue,
184/422
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W.P.Nos.17184 of 2024 etc., batch
Government of India, having its office at
Central Secretariate, North Block,
New Delhi - 110001.
2. State of Tamil Nadu
Through Secretary Commercial Taxes and Registration Department
Tamilnadu Commercial Taxes and Registration Department
Tamil Nadu Secretariate, Fort St. George,
Chennai - 600009,
Tamil Nadu.
3. The Commissioner of State Tax
Tamil Nadu Having his office at
Ezhilagam,
Chepauk, Chennai-600005
4. The Commercial Tax Officer
Jurisdiction: Panruti Having his office at
Commercial taxes building, Kumbakonam Road,
Taluk office Complex,
Tamil Nadu - 612001.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling or a writ in the nature of
Certiorari or any other writ, order or direction under Article 226 for the
records pertaining to the order reference no. ZD330824241207J dated
27.08.2024 passed by the Respondent No. 4 and quash the same as
illegal, perverse, without jurisdiction and issued in abuse of process of
law and in breach of principles of natural justice.
W.P.No.4515 of 2025
Reliance Infrastructure Limited
Represented by its Assistant Vice President
Mr. Venkata Ramana Rachakonda
185/422
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W.P.Nos.17184 of 2024 etc., batch
Having its office at Plot No. 34 35,
Thilai Nahar, Neyveli, Cuddalore
Tamil Nadu - 607803
Petitioner
Vs
1. Union of India
Through Secretary Ministry of Finance,
Department of Revenue,
Government of India, having its office at
Central Secretariate, North Block,
New Delhi - 110001.
2. State of Tamil Nadu
Through Secretary Commercial Taxes and Registration Department
Tamilnadu Commercial Taxes and Registration Department
Tamil Nadu Secretariate, Fort St. George,
Chennai - 600009,
Tamil Nadu.
3.The Commissioner of State Tax,
Tamil Nadu Having his office at
Ezhilagam,
Chepauk, Chennai - 600005
4.The Commercial Tax Officer
Jurisdiction: Panruti Having his office at
Commercial taxes building, Kumbakonam Road,
Taluk office complex,
Tamil Nadu - 612001
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records pertaining to
the order bearing reference no. ZD330125095652G dated 10.01.2025
rejecting the application for rectification, passed by the Respondent
No.4 and quash the same as illegal, perverse, without jurisdiction and
186/422
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W.P.Nos.17184 of 2024 etc., batch
issued in abuse of process of law and in breach of principles of natural
justice.
W.P.No.4519 of 2025
Reliance Infrastructure Limited
Represented by its Assistant Vice President
Mr. Venkata Ramana Rachakonda having its
office at Plot No. 34 35, Thilai Nahar, Neyveli,
Cuddalore, Tamil Nadu - 607803
Petitioner
Vs
1. Union of India
Through Secretary Ministry of Finance,
Department of Revenue,
Government of India, having its office at
New Delhi - 110001
2.State of Tamil Nadu
Through Secretary Commercial Taxes and Registration Department
Tamilnadu Commercial Taxes and Registration Department
Tamil Nadu Secretariate, Fort St. George,
Chennai - 600009,
Tamil Nadu.
3.The Commissioner of State Tax
Tamil Nadu Having his office at
Ezhilagam,
Chepauk, Chennai-600005
4.The Commercial Tax Officer
Jurisdiction: Panruti Having his office at
Commercial taxes building, Kumbakonam Road,
Taluk office complex,
Tamil Nadu - 612001
5.The GST Council
Through the Secretary,
187/422
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W.P.Nos.17184 of 2024 etc., batch
5th Floor, Tower-II,
Jeevan Bharti Building
Janpath Road, Connaught Place,
New Delhi - 110001.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records pertaining to the
Notification No. 56/2023-C.T. dated 28.12.2023 issued by Respondent
No. 1 and quash the same as illegal, unconstitutional and ultra vires;
calling for the records pertaining to the G.O.(Ms).No. 1 dated 02.01.2024
issued by Respondent No. 2 and quash the same as illegal,
unconstitutional and ultravires.
W.P.No.4558 of 2025
Tvl.Srikaliamman Security Service and Detective bureau
Rep. by its Managing Director V. Eswaran
536/2, Mettur Main Road,
Anthiyur Corner, Bhavani,
Tamil Nadu - 638 301
GSTIN: 33AAQFS7259D2ZV
Petitioner
Vs
The Deputy State Tax Officer - 2,
Office of the Deputy Commercial Tax Officer,
Bhavani Assessment Circle No.158/1002, Pookadai
Veedhi, Bhavani-638301
Respondent
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the files of
the Respondent in Order vide GSTIN: 33AAQFS7259D2ZV/2018-19
dated 10.02.2024 along with the Consequential Order U/s 73 with Ref
188/422
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W.P.Nos.17184 of 2024 etc., batch
No. ZD330224057989Z dated 10.02.2024 for the tax period 2018-19 and
quash the same.
W.P(MD).No. 1116 of 2024
M/s. SPS Timbers Private Ltd
Rep. by its Managing Director -
G. Shenbaga Raman
No. 1/257, Tenkasi - Shenkottah Road,
Pianoor Boder,
Shenkottah - 627809
TamilNadu
GSTIN - 33AADCS9673B1ZD
Petitioner
Vs
Assistant Commissioner of GST & Central Excise
Tirunelveli CGST & Central Excise Division,
Central Revenue Building,
Tractor Road, NGO 'A' Colony
Tirunelveli 627007.
Respondent
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records in relation to the
impugned order in Order in Original in No. 35/AC/GST/2023 dated
21.09.2023 on the file of the respondent and quash the same as it is in
gross violation of principles of nature justice, judicial discipline, is
arbitrary, perverse and violative of Articles 14 and 19(1)(g) of the
Constitution.
W.P.(MD).Nos.1918 & 1919 of 2024
M/s. Dalmia Cement (Bharat) Limited
(Represented by its Deputy Executive Director,
Mr. L.V. Ganapathiraman),
189/422
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W.P.Nos.17184 of 2024 etc., batch
No.01 Main Road,
Dalmiapuram, Trichy District,
Tamil Nadu - 621 651.
Petitioner
Vs
1. The State Tax Officer
Lalgudi Assessment Circle
Lalgudi.
2. The State of Tamil Nadu
Represented by its Secretary,
Commercial Taxes Department,
Fort St. George,
Chennai 600 009.
3. Union of India
Ministry of Finance,
Raj Path Marg, "E" Block,
Central Secretariat
New Delhi - 110 011.
Respondents
PRAYER in W.P.No.1918 of 2024: This writ petition is filed under
Article 226 of Constitution of India to issue a Writ of Certiorari, calling
for the records in Notification No.09/2023-Central Tax dated 31.03.2023,
along with its Notification No.56/2023-Central Tax dated the 28.12.2023
on the files of the Third Respondent herein and quash the same as ultra
vires Section 168A of the Central Goods and Services Tax Act, 2017,
apart from being violative of Article 14, 246A and 265 of the
Constitution of India, 1950.
PRAYER in W.P.No.1919 of 2024: This writ petition is filed under
Article 226 of Constitution of India to issue a Writ of Certiorari, calling
for the records of the 2nd Respondent in G.O. Ms. No. 41 Dated
05.04.2023, along with its G.O. Ms. No. 1 Dated 02.01.2024, on the files
of the Second Respondent herein and quash the same as ultra vires
190/422
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W.P.Nos.17184 of 2024 etc., batch
Section 168A of the Tamil Nadu Goods and Services Tax Act, 2017 apart
from being violative of Article 14, 246A and 265 of the Constitution of
India, 1950.
W.P.(MD).No. 12870 of 2024
M/s. Sri Krishna Lamination Industries,
Represented by its Partner S.Alegendran,
GSTIN 33AARF50053Q1ZQ,
Plot No - 11, The Sivakasi Co Operative Industrial Estate Ltd.,
Satchiyapuram, Sivakasi (West) - 626124.
Petitioner
Vs
1. The Commercial Tax Officer,
Sivakasi - 1, Assessment Circle,
Commercial Taxes Buildings,
Sivakasi.
2.The State of Tamil Nadu
Represented by its Secretary
Commercial Taxes Department
Fort St. George, Chennai 600 009.
3.Union of India
Secretary to the Government of India,
Ministry of Finance (MOF), Raj Path Marg,
'E' Block, Central Secretariat,
New Delhi - 110011.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records in Notification
No. 09/2023-Central Tax dated 31.03.2023, along with its Notification
No. 56/2023-Central Tax dated the 28.12.2023 on the files of the Third
Respondent herein and quash the same as ultra vires Section 168A of the
Central Goods and Services Tax Act, 2017, apart from being violative of
191/422
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W.P.Nos.17184 of 2024 etc., batch
Articles 14, 246A and 265 of the Constitution of India, 1950.
W.P.(MD) No.16409 of 2024
M/s. Silver Spring Spinners India Pvt Ltd.,
Rep by its Managing Director Shri R. Sridhar
136 137, Pattakulam Road,
Mullikulam Village, Malli, Virudhunagar - 626 141.
Petitioner
Vs
1. The Union of India,
Rep. by the Secretary,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.
2.The Goods & Services Tax Council,
Rep. by its Secretary, GST Council Secretariat
5th Floor Tower - II, Jeevan Bharti Building,
Janpath Road, Connaught Palace,
New Delhi - 110001.
3.Central Board of Indirect Taxes & Customs,
Rep by its Chairman,
North Block, New Delhi - 110001.
4.The State of Tamil Nadu
Rep by its Secretary to Government
Commercial Taxes and Registration Department Secretariat, Fort St.
George, Chennai - 600009
5. Principal Secretary/Commissioner of Commercial Taxes,
Commercial Taxes Department,
Ezhilagam, Chepauk, Chennai - 600005.
192/422
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W.P.Nos.17184 of 2024 etc., batch
6.The Assistant Commissioner (ST),
Commercial Taxes Building,
N.G.O. Colony, Satchiyapuram,
Sivakasi - 626123.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Declaration, holding that the impugned
Notification No. 09/2023-Central Tax dated 31.03.2023 and Notification
No. 56/2023-Central Tax dated 28.12.2023 issued by 1st Respondent and
G.O.Ms.No. 41/2023 dated 05.04.2023 and G.O.Ms.No. 1/2024 dated
02.01.2024 issued by 4th Respondent as arbitrary, without jurisdiction,
capricious, excessive, disproportionate, contrary to the Provisions of
section 168A of the Act and violative of Article 14, 19(1)(g) and 21 of
the constitution of India.
W.P.(MD).No.5687 of 2024
Aditya Auto Products Engineering(I) Pvt. Ltd
Rep. by its Director - Tejas Jayaraman,
SF No. 222/8223, Boothakudi Village,
Trichy-Madurai Highway, Virlimalai,
Pudukkottai, Tamilnadu - 621316.
GSTIN/ID: 33AABCA7045H1ZZ
Petitioner
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block,
New Delhi - 110 001.
2.The Goods & Services Tax Council,
GST Council Secretariat
Represented by its Chairman,
5th Floor Tower - II Jeevan Bharti Building,
193/422
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W.P.Nos.17184 of 2024 etc., batch
Janpath Road, Connaught Palace,
New Delhi - 110001.
3.Central Board of Indirect Taxes & Customs
Represented by its Director
(CBIC), North Block, New Delhi - 110001.
4.The State of Tamil Nadu
Represented by its Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St. George, Chennai - 600009.
5.Principal Secretary /Commissioner of Commercial Taxes,
Commercial Taxes Department, Ezhilagam, Chepauk,
Chennai - 600005.
6.The State Tax Officer,
Pudukkottai - III Assessment Circle.
7.The Assistant Commissioner (ST) / Audit Officer,
Pudukkottai - I, Circle,
Office of the Pudukottai - II,
5893/3, Kattupudhukulam(Opp) RTO Office,
Pudukkottai, Tamil Nadu - 622 001.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records in G.O.Ms. No.
41 in the files of the Fourth Respondent and quashing the impugned
notification dated 05.04.2023, as manifestly arbitrary, void, contrary to
the provision of Section 168A of the Tamil Nadu Goods and Services Tax
Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the
Constitution of India.
W.P.(MD).Nos. 1644, 1645 & 1646 of 2024
194/422
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W.P.Nos.17184 of 2024 etc., batch
M/s. Dalmia Cement (Bharath) Limited
(Represented by its Deputy Executive Director
Mr.L.V. Ganapathiraman)
No.01, Main road,
Dalmiapuram, Trichy District,
Tamil Nadu - 621 651.
Petitioner
Vs
1. The State Tax Officer
Lalgudi Assessment circle,
Lalgudi.
2.The State of Tamil Nadu
Rep. by its Secretary
Commercial Taxes Department
Fort St. George
Chennai - 600 009
3.Union of India
Ministry of Finance
Raj Path Marg, 'E' Block,
Central Secretariat,
New Delhi 110 011.
Respondents
PRAYER in W.P.No.1644 of 2024: This writ petition is filed under
Article 226 of Constitution of India to issue a Writ of Certiorari, calling
for the records on the files of the 1st Respondent herein in his proceeding
in GSTIN/33AADCA9414C1Z6/2017-18 dated 29.12.2023 signed in
30.12.2023 along with his FORM GST DRC-07 in ZD3312232858078
dated 30.12.2023 and quash the same.
195/422
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W.P.Nos.17184 of 2024 etc., batch
PRAYER in W.P.No.1645 of 2024: This writ petition is filed under
Article 226 of Constitution of India to issue a Writ of Certiorari, calling
for records on the files of the 1st respondent herein in GSTIN:
33AADCA9414C1Z6/2018-19 dated 09.10.2023 signed by the 1st
respondent on 10.10.2023 along with his FORM GST DRC-01 in
ZD3310230489697 dated 10.10.2023, quash the same.
PRAYER in W.P.No.1646 of 2024: This writ petition is filed under
Article 226 of Constitution of India to issue a Writ of Certiorari, calling
for records on the files of the 1st Respondent herein in
GSTIN/33AADCA9414C1Z6/2019-20 dated 22.12.2023 signed by the
1st respondent on 12.01.2024 along with his FORM GST DRC-01 in
ZD3301240615771 dated 12.01.2024, quash the same.
W.P.(MD).No. 5280 of 2024
Aditya Auto products engineering(I) Pvt. Ltd.
Rep. by its Director - Tejas Jayaraman,
SF No.222/8223, Boothakudi Village,
Trichy-Madurai Highway, Virlimalai,
Pudukkottai, Tamil Nadu - 621316.
GSTIN/ID: 33AABCA7045H1ZZ
Petitioner
Vs
1. The State Tax Officer,
Pudukkottai-III Assessment Circle.
2.The Assistant Commissioner (ST)/Audit Officer,
Pudukkottai-I, Circle,
Office of the Pudukkottai-II,
5893/3, Kattupudhukulam (Opp) RTO Office,
Pudukkottai, Tamil Nadu - 622 001.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
196/422
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W.P.Nos.17184 of 2024 etc., batch
India to issue a Writ of Certiorari, to call for the records of the 1st
respondent herein in Impugned order in GSTIN:
33AABCA7045H1ZZ/2017-2018 dated 30.12.2023 and the
consequential DRC 07 passed in Ref.No.ZD3301240003654 dated
1.1.2024 passed by the 1st respondent and quash the same.
W.P.(MD).No.6155 of 2024
M/s. Sree Rajasekar Spinning Mills Private Limited.,
Represented by its Director T.Balasubramanian,
GSTIN 33AADCS2346H1ZL
79P/15, Rajapalayam Road, Chatrapatti-626102.
Virudhunagar District.
Petitioner
Vs
1. The Assistant Commissioner (ST),
Sivakasi III Assessment Circle,
Commercial Taxes Buildings,
Sivakasi.
2.The State of Tamil Nadu
Represented by its Secretary,
Commercial Taxes Department,
Fort St. George, Chennai-600009
3.Union of India.,
Ministry of Finance, Raj Path Marg, 'E' Block,
Central Secretariat, New Delhi 110011
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records on the file of the
1st respondent in GSTIN 33AADCS2346H1ZL/2017-18 vide Reference
No ZD331223297771B in 31/12/2023 and to quash the same as cryptic,
non speaking, illegal, arbitrary, wholly without jurisdiction and in
violation of the section 75(4) of the TNGST Act 2017.
197/422
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W.P.Nos.17184 of 2024 etc., batch
W.P.(MD).No.7311 of 2024
Tvl. Kalis Sparkling Water Private Limited,
Rep. by its Director: K.P.R. Singaravel,
Plot No:E75 to E79 & E91 to E95, SIPCOT Industrial Complex,
Pallapatti Post, Nilakottai - 624201.
Petitioner
Vs
1.The Union of India
Rep. by the Secretary,
Department of Revenue,
Ministry of Finance,
No. 137, North Block,
New Delhi - 110 001.
2.The Goods & Services Tax Council,
Rep. by its Chairman, GST Council Secretariat,
5th Floor, Tower - II, Jeevan Bharti Building,
Janpath Road, Connaught Palace,
New Delhi - 110001.
3.The State of Tamilnadu,
Rep. by its Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St. George, Chennai - 600009.
4.Principal Secretary / Commissioner of
Commercial Taxes,
Commercial Taxes Department, Ezhilagam,
Chepauk, Chennai - 600005.
5.The State Tax Officer,
198/422
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W.P.Nos.17184 of 2024 etc., batch
Kodaikanal Assessment Circle,
Kodaikanal - 624 101.
6.The State Tax Officer,
Nilakottai Assessment Circle,
Nilakottai.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the file of the
1st Respondent in Notification No. 09/2023 - Central Tax Dated
31.03.2023, the records on the file of the 3rd Respondent in G.O.Ms.No.
41 and quash the Notification dated 05.04.2023 issued therein and the
records on the files of the 6th respondent in Reference No -
33AADCK8591Q1ZR/2017-18 dated 31.12.2023 and quash the same as
manifestly abritrary, void, contrary to the provision of Section 168A of
the Goods and Services Tax Act 2017 and violative of Articles 14 and
19(1)(g) of the Constitution of India and illegal, without jurisdiction and
against the Principals of Natural Justice.
W.P.(MD).No. 6967 of 2024
Tvl. Sri Guru Trader,
Rep. by its Proprietor, S.Mariappan
2B/7- F, First and Second Floor, Magna Building,
Mamundi Vathiyar Lane, Madurai -1.
Petitioner
Vs
1. The Union of India
Rep. by its Secretary,
Department of Revenue,
Ministry of Finance,
No. 137, North Block,
New Delhi - 110 001.
2.The Goods & Services Tax Council,
Rep. by its Chairman,
GST Council Secretariat,
199/422
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W.P.Nos.17184 of 2024 etc., batch
5th Floor, Tower - II,
Jeevan Bharti Building, Janpath Road,
Connaught Palace, New Delhi - 110001.
3.The State of Tamil Nadu,
Rep. by its Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St. Goerge, Chennai - 600009.
4.Principal Secretary / Commissioner of Commercial Taxes,
Commercial Taxes Department, Ezhilagam, Chepauk,
Chennai - 600005.
5.The State Tax Officer
Munichalai Road Circle,
Madurai - 20.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the file of
the 1st Respondent in Notification No. 09/2023 - Central Tax dated
31.03.2023 and the records of the 3rd Respondent in G.O.Ms.No. 41 and
the Notification dated 05.04.2023 issued therein and the records on the
files of the 5th Respondent in GSTN: 33AJIPM6473A1ZE/2017-18
Dated 29.12.2023 and quash the same as manifestly arbitrary, void,
contrary to the provision of Section 168A of the Central Goods and
Services Tax Act 2017 and violative of Articles 14 and 19(1)(g) of the
Constitution of India, illegal, without jurisdiction and against the
Principals of Natural Justice.
W.P.(MD).No.7320 of 2024
Tvl. Pushpa Pipes Private Limited,
Rep. by its Director R. Neeruthi Rajan,
174/1A1, Madurai Mandapam Main Road,
Manaloor, Sivagangai – 630611.
Petitioner
Vs
200/422
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W.P.Nos.17184 of 2024 etc., batch
1. The Union of India,
Rep. by the Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block, New Delhi – 110 001.
2.The Goods & Services Tax Council,
Rep. by its Chairman,
GST Council Secretariat,
5th Floor, Tower - II,
Jeevan Bharti Building, Janpath Road,
Connaught Palace, New Delhi - 110 001.
3.The State of Tamil Nadu,
Rep. by its Secretary to Government,
Commercial Taxes and Registration
Department, Secretariat, Fort St. George,
Chennai - 600009.
4.Principal Secretary / Commissioner of
Commercial Taxes,
Commercial Taxes Department, Ezhilagam,
Chepauk, Chennai - 600005.
5.The State Tax Officer,
Melur Assessment Circle, Madurai - 20.
6.The State Tax Officer
Munichalai Road Circle, Madurai - 20.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the file of the
1st Respondent in Notification No. 09/2023- Central Tax dated
31.03.2023, the records on the file of the 3rd respondent in G.O.Ms.No.
41 and quash the Notification Dated 05.04.2023 issued therein and the
records on the files of the 6th Respondent in GSTN :
33AACCP6577G1ZA/2017-18 dated 31.12.2023 and quash the same as
manifestly arbitrary, void, contrary to the provision of Section 168A of
the Goods and Services Tax Act 2017 and violative of Articles 14 and
201/422
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W.P.Nos.17184 of 2024 etc., batch
19(1)(g) of the Constitution of India and illegal, without jurisdiction and
against the Principals of Natural Justice.
W.P.(MD).No.7485 of 2024
Tvl. M. Ramsingh Agro Foods Private Limited,
Rep. by its Managing Director: M. Ramsingh,
W8/290, Periyakulam Road, Rathnam Nagar,
Theni - 625 531.
Petitioner
Vs
1. The Union of India
Rep. by the Secretary,
Department of Revenue,
Ministry of Finance,
No. 137, North Block,
New Delhi - 110001.
2.The Goods & Services Tax Council,
Rep. by its Chairman,
GST Council Secretariat,
5th Floor, Tower – II,
Jeevan Bharti Building, Janpath Road,
Connaught Palace, New Delhi - 110001.
3.The State of Tamilnadu,
Rep. by its Secretary to Government,
Commercial Taxes and Registration
Department, Secretariat, Fort St. George,
Chennai - 600009.
4.Principal Secretary / Commissioner of
Commercial Taxes,
Commercial Taxes Department, Ezhilagam,
Chepauk, Chennai - 600005.
5.The Assistant Commissioner (ST),
202/422
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W.P.Nos.17184 of 2024 etc., batch
Theni - 2 Assessment Circle, Theni.
6.The State Tax Officer
Theni -1 Assessment Circle, Theni.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the file 1st
respondent in Notification No. 09/2023-Central Tax dated 31.03.2023
and the records on the file of the 3rd Respondent in G.O.Ms.No. 41,
dated 05.04.2023 and the records on the files of the 6th respondent in
GSTN: 33AAICM7530Q1ZZ/2017-18 dated 28.12.2023 and quash the
same as manifestly arbitrary, void, contrary to the provisions of Sec 168A
of the Goods and Service Tax Act 2017 and voilative of Article 14 and
19(1)(g) of the Constitution of India, illega, without jurisdiction and
against the Principles of Natural Justice.
W.P.(MD).No.7729 of 2024
Tvl. Sri Chima Note Book (P) Ltd.,
Rep. by its Director: M.Dhanasekara Pandian,
51, Kamak Road,
Sivakasi – 626 124.
Petitioner
Vs
1.The Union of India
Rep by the Secretary, Department of Revenue,
Ministry of Finance,
No.137 North Block,
New Delhi – 110 001.
2.The Goods & Service Tax Council,
Rep. by its Chairman, GST Council Secretariat,
5th Floor, Tower II, Jeevan Bharti Building, Janpath Road,
Connaught Place,
New Delhi - 110001.
203/422
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W.P.Nos.17184 of 2024 etc., batch
3.The State of Tamilnadu
Rep. by its Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St George,
Chennai - 600009.
4.Principal Secretary /
Commissioner of Commercial Taxes,
Commercial Taxes Department, Ezhiligam,
Chepauk, Chennai - 600005.
5.The State Tax Officer (ST),
Sivakasi-2 Assessment Circle,
Sivakasi.
6.The Assistant Commissioner (ST),
Sivakasi-3 Assessment Circle,
Sivakasi.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the file of the
1st respondent in Notification No. 09/2023 - Central Tax dated
31-03-2023, the records on the file of the 3rd respondent in G.O Ms. No.
41 and quash the Notification dated 05-04-2023 issued therein and the
records on the files of the 6th respondent in Proc. No. GSTIN:
33AAHCS8267R1ZG /2017-18 dated 31.12.2023 and quash the same as
manifestly arbitrary, void, contrary to the provision of Section 168A of
the Goods and Services Tax Act 2017 and violative of Articles 14 and
19(1)(g) of the Constitution of India and illegal, without jurisdiction and
against the Principals of Natural Justice.
W.P.(MD).No.7730 of 2024
Tvl. Prakash International,
Rep by its Partner S. Prakash Kumar
733 (old. No. 288/A),
National Colony,
Sivakasi – 626 189.
204/422
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W.P.Nos.17184 of 2024 etc., batch
Petitioner
Vs
1. The Union of India,
Rep. by the Secretary,
Department of Revenue, Ministry of Finance,
No.137, North Block, New Delhi – 110 001.
2.The Goods & Service Tax Council,
Rep. by its Chairman,
GST Council Secretariat,
5th Floor, Tower II,
Jeevan Bharti Building, Janpath Road,
Connaught Place, New Delhi - 110001
3.The State of Tamil Nadu,
Rep by its Secretary to Government,
Commercial Taxes and Registration
Department, Secretariat, Fort St George,
Chennai - 600009.
4.Principal Secretary /
Commissioner of Commercial Taxes,
Commercial Taxes Department, Ezhiligam,
Chepauk, Chennai 600 005.
5.The Assistant Commissioner (ST),
Rajapalayam – II,
Rajapalayam.
6.The Assistant Commissioner (ST),
Sivakasi-3 Assessment Circle,
Sivakasi.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the file of the
1st respondent in Notification No. 09/2023 - Central Tax dated
31-03-2023, the records on the file of the 3rd respondent in G.O Ms. No.
205/422
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W.P.Nos.17184 of 2024 etc., batch
41 and quash the Notification dated 05-04-2023 issued therein and the
records on the files of the 6th respondent in GSTN:
33AACFP9474D1Z8/2017-18 dated 31.12.2023 and quash the same as
manifestly arbitrary, void, contrary to the provision of Section 168A of
the Goods and Services Tax Act 2017 and violative of Articles 14 and
19(1)(g) of the Constitution of India and illegal, without jurisdiction and
against the Principals of Natural Justice.
W.P.(MD).Nos.7734, 7735 & 7736 of 2024
Tvl. Sundaram Industries Pvt. Ltd.
Represented by its Head finance
Mr.Karthikeyan,
S/o.V.Ramamathan,
Rubber Factory,
Usilampatti Road, Kochadai,
Madurai - 625016.
Petitioner
Vs
1. The Union of India
Represented by the Secretary,
Department of Revenue, Ministry of Finance,
No. 137, North Block,
New Delhi – 110 001.
2.The Goods & Service Tax Council,
Represented by its Secretary,
GST Council Secretariat,
5th Floor Tower II, Jeevan Bharti Building, Janpath
Road, Connaught Place,
New Delhi - 110001.
3.Central Board of Indirect Taxes & Customs,
Represented by its Chairman,
North Block, New Delhi - 110001.
4.The State of Tamil Nadu
206/422
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W.P.Nos.17184 of 2024 etc., batch
Represented by its
Secretary to Government,
Commercial Taxes and Registration Department,
Secretariat, Fort St George,
Chennai 600009.
5.Principal Secretary /
Commissioner of Commercial Taxes,
Commercial Taxes Department,
Ezhiligam, Chepauk, Chennai 600005.
6.The Assistant Commissioner (ST)
Thirupparankundram Assessment Circle,
Dr. Thangaraj Salai, Madurai,
Tamil Nadu – 625020.
7.The Assistant Commissioner (State Tax),(FAC)
Madurai Rural (South) Assessment Circle,
Dr. Thangaraj Salai, Madurai, Tamil Nadu – 625020.
Respondents
PRAYER in W.P.No.7734 of 2024: This writ petition is filed under
Article 226 of Constitution of India to issue a Writ of Certiorari, calling
for the records of the impugned G.O.Ms.No.41 dated 05.04.2023, issued
by the 4th respondent and quash the same, as manifestly arbitrary, void,
contrary to the provision of Section 168A of the Tamil Nadu Goods and
Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of
the Constitution of India.
PRAYER in W.P.No.7735 of 2024: This writ petition is filed under
Article 226 of Constitution of India to issue a Writ of Certiorari, calling
for the records of the impugned order in GSTIN:
33AABCS5320H2ZQ/2017-18 dated 29.12.2023 issued by the 7th
respondent and quash the same as arbitrary, without jurisdiction and void
and pass such further or other orders as this Court may deem fit and
proper in the circumstances of the case.
PRAYER in W.P.No.7736 of 2024: This writ petition is filed under
Article 226 of Constitution of India to issue a Writ of Certiorari, calling
207/422
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W.P.Nos.17184 of 2024 etc., batch
for the records of the Impugned Notification No.09/2023 Central Tax
dated 31.03.2023 passed by the 3rd respondent and quash the same as
manifestly arbitrary, void, contrary to the provision of Section 168A of
the Tamil Nadu Goods and Services Tax Act 2017 and violative of
Articles 14, 19(1)(g) and 21 of the Constitution of India.
W.P.(MD)No.7874 of 2024
M/s. TVS Sensing Solutions Pvt. Ltd.
Represented by Head (Finance),
Sri. R. Rajaram,
Madurai - Mellur Road,
Vellaripatti,
Madurai - 625 122.
Petitioner
Vs
1. State Tax officer
Inspection Cell- V,
Madurai.
2.State tax officer
(Intelligence)
Madurai.
3.The Assistant Commissioner
Madurai Division
Madurai-II, Range
Melur Range.
Respondents
(R1 & R2 are suomotu amended
vide order dated 29.04.2024 in
W.P.(MD).No.7874 of 2024)
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the files of
the Second Respondent herein in GSTIN 33AAACT6768M1ZU/2017-18
208/422
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W.P.Nos.17184 of 2024 etc., batch
dated 31.12.2023 along with Form GST DRC-07 and quash the same.
W.P.(MD).No.9598 of 2024
Ramanathan Kanagavel
Proprietor of Karthikeyan Electricals
Door No. 81, Hot Water Channel Road,
Ponnagaram, Madurai-625 001
Petitioner
Vs
1. The Assistant Commissioner of GST & Central excise
Madurai Division
No. 5, V.P.Rathinasamy Nadar Road,
Bibikulam, Madurai-625 002.
2. The Central Board of Indirect Taxes and Customs
Department of Revenue, Ministry of Finance,
Represented by its Chairman
North Block, New Delhi-110 001.
3.The Union of India
Represented by its Secretary
Department of Revenue,
Ministry of Finance,
North Block, New Delhi – 110 001.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the file of the
first respondent in impugned order-in-22 Original/DRC 07 No.11/2023
GST dated 14.12.2023 passed for the financial year 2017-18 and quash
the same as illegal, arbitray, contrary to the provisions of the central
goods and services tax act 2017, barred by limitation and violative of
principles natural justice.
W.P.(MD).No.9599 of 2024
209/422
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W.P.Nos.17184 of 2024 etc., batch
Ramanathan Kanagavel
Petitioner
Vs
1. The Assistant Commissioner of
Gst and Central Excise
2.Central Board Of Indirect Taxes
And Customs
Department of revenue, Ministry of
Finance, Rep. by its Chairman,
North block, New Delhi-110001
3.The Union Of India
Rep. by its Secretary, Department of
revenue, Ministry of Finance, North
block, New Delhi-110001
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the file of the
3rd respondent in impugned notification No.09/2023 - central tax dated
31.03.2023 and quash the same as illegal, arbitray, contrary to the
provisions of Section 168A of the central goods and services tax act
2017, and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India and pass such further or other orders.
W.P.(MD).No.10048 of 2024
Tvl. Arignar anna sugar mill (public
limited company)
(Unit of Tamil Nadu Sugar
Corporation Limited), Rep. by its
Chief Executive/DRO Mr. A.
Ravichandran, No. 1, Sugar mills
premises, Kurungulam, Thanjavur,
Tamil Nadu - 613 303.
210/422
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W.P.Nos.17184 of 2024 etc., batch
Petitioner
Vs
1. The assistant commissioner (ST)
Thanjavur-II
II floor, C.T. Building,
Sachidananda Moopanar road,
Thanjavur - 613 001
2.The state of tamil nadu
Rep. By Its Secretary, Commercial
Taxes Department, Fort St. George,
Chennai-09
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the files of
the 1st respondent herein TIN 33AAACT1308B2Z6/2017-18 dated
30.12.2023 along with the annexed FORM GST DRC-07 with
Ref.No.ZD3312232869059 dated 30.12.2023 for the tax period july
2017- march 2018 and quash the same...
W.P.(MD).No. 10049 of 2024
Tvl. Arignar Anna Sugar Mill
(public Limited Company)
Petitioner
Vs
1. The Assistant Commissioner (st)
Thanjavur-ii
II floor, C.T. Building,
Sachidananda Moopanar road,
Thanjavur - 613 001
2.The State Of Tamil Nadu
Rep. by its Secretary, Commercial
taxes department, Fort St. George,
211/422
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W.P.Nos.17184 of 2024 etc., batch
Chennai-09
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the files of
the 2nd respondent in G.O.Ms.No.41 dated 05.04.2023 on the files of the
second respondent herein and quash the same as ultra vires Section 168A
of the Tamil Nadu Goods and Services Tax Act, 2017 apart from being
violative of Article 14, 246A and 265 of the Constitution of India 1950
and pass such further or other orders.
W.P.(MD).No.10628 of 2024
Tvl. P.S. Gunasekaran
Rep. by its partner P.S.
Gunasekaran, 11, Lakshmipuram
4th street, Visalakshipuram,
Madurai-625 001
Petitioners
Vs
1. The Union of India
Rep. by the Secretary, Department
of Revenue, Ministry of Finance,
No. 137, North block, New Delhi-
110001
2.The Goods and Services Tax
Council
Rep. By Its Chairman, Gst Council
Secretariat, 5th Floor Tower-ii,
Jeevan Bharathi Building, Janpath
Road, Connaught Palace, New
Delhi-110001.
3.The State of Tamil Nadu
Rep. by its Secretary to
Government, Commercial Taxes and
212/422
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W.P.Nos.17184 of 2024 etc., batch
Registration Department,
Secretariat, Fort St. George,
Chennai-09
4.Principal Secretary/commissioner
Of Commercial Taxes
Commercial Taxes Department,
Ezhilagam, Chepauk, Chennai-05
5.the state tax officer
Munichalai Road Circle,
Madurai-20
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the file of the
1st respondent in notification No.09/2023 - central tax dated 31.03.2023
and records on the file of the 3rd respondent i G.O.Ms.No.41 and quash
the notification dated 05.04.2023 issued therein and the records on the
file of the 5th respondent in GSTIN 33AAOFP6250H1Z4/2017-18
(JULY 2017 to MARCH 2018) DATED 29.12.2023 and quash the same
as manifestly arbitrary, void, contrary to the provisions of Section 168A
of the central goods and services tax act 2017, and violative of Articles
14 and 19(1)(g) of the Constitution of India and illegal, without
jurisdiction and against the principals of natural justice and pass such
further or other orders.
W.P.(MD).No. 10674 of 2024
M/s. Jeyam wires and nails
Rep. by its proprietor P. Jawahar, 1-
D Kamarajar salai, Sowrastra High
School East lane, Madurai-625009
Petitioner
Vs
1. The Union of India
Rep. by the Secretary, Department
213/422
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W.P.Nos.17184 of 2024 etc., batch
of Revenue, Ministry of Finance,
No.137, North block,
New Delhi-110001
2.The Goods and Services Tax
Council
Rep. By Its Chairman, GST Council
Secretariat, 5th Floor, Tower-II,
Jeevan Bharathi Building, Janpath
Road, Connaught Palace,
New Delhi - 110001
3.The State of Tamil Nadu
Rep. By its Secretary to
Government, Commercial Taxes and
Registration Department,
Secretariat, Fort St. George,
Chennai-600009
4.The Principal Secretary/
Commissioner of Commercial Taxes
Commercial Taxes Department,
Ezhilagam, Chepauk, Chennai-05
5.The State Tax Officer/Audit Office
South Avani Moola Street Cirlce,
Madurai-20
6.The State Tax Officer
Munichalai Road Circle,
Madurai-20
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the file of the
1st respondent in notification no.09/2023 central tax dated 31.03.2023
and the records on the file of the third respondent in G.O.(Ms).No.41 and
the notification dated 05.04.2023 issued there in and the records on the
files of the 6th respondent in GSTN 33AAXPJ0348M1ZA/2017-18 dated
214/422
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W.P.Nos.17184 of 2024 etc., batch
23.03.2024 and quash the same as manifestly arbitrary, void, contrary to
the provision of Section 168A of the Goods and services tax act, 2017
and violative of Article 14 and 19(1)(g) of the Constitution of India and
illegal, without jurisdiction and against the Principals of natural justice
and pass such further or other orders.
W.P.(MD).No. 11930 of 2024
M/s. Sri Ayyappa enterprises
Rep. by its Proprietor G. Aravind,
GSTIN 33AYUPA8176D1ZA, NO.
5/413, Aathi Parasakthi Nagar, AJ
College, Backside, Sivakasi (west)-
626124.
Petitioner
Vs
1. The Assistant Commissioner (ST)
Sivakasi -1 Assessment circle,
Commercial Taxes buildings,
Sivakasi.
2.The State of Tamil Nadu
Rep. By Its Secretary, Commercial
Taxes Department, Fort St. George,
Chennai-09
3.Union of India
Secretary to the Government of
India, Ministry of Finance (Mof)
Raj Path Marg, 'e' Block, Central
Secretariat, New Delhi 110011
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records on the file of the
215/422
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W.P.Nos.17184 of 2024 etc., batch
3rd respondent in notifications issued in Notification-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 Proc.No.RETS/33AYUPA8176D1ZA/2017-18 dated
26.12.2023 and quash the same as ultra vires Section 168A of the Central
goods and services tax act, 2017, apart from being violative of Article 14,
246A and 265 of the Constitution of India 1950 or pass such further or
other orders...
W.P.(MD).No.12505 of 2024
Tvl. Excellent Cashew company
7/5/C2A, Main road, Painkulam,
Vilavancode, Kanniyakumari, Tamil
Nadu-629188, Having its head
office at Killikollor , Kollam, Kerala
and rep. by its partner, A. Abdul
Khader
Petitioner
Vs
1. The Union of India
Rep. by its secretary to government,
Finance department, Rajpath Marg,
Central secretariat, New Delhi-
110001
2.The Commissioner of commercial
taxes
O/o The Principal and Special
Commissioner Of Commercial
Taxes, Ezhilagam, Chepauk,
Chennai-05
3.The Deputy State Tax Officer-I
216/422
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W.P.Nos.17184 of 2024 etc., batch
Thuckalay-2 Circle, 131, Mead
Street, Nagarcoil, Tamil Nadu, Pin
629001
4.The Central Board of Indirect
Taxes and Customs
Rep. By The Principal
Commissioner Gst, Gst Policy
Wing, No.503, B Wing, 5th Floor,
Cbic, Hudco Vishala Building,
Bhikaji Cama Place, R.k.puram,
New Delhi-110066
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, callling for the records pertaining to
impugned order i.e. order no GSTIN 33AAAFE4476E1ZR/2017-18
dated 30.12.2023 issued by the 3rd respondent and to quash the same as
illegal and consequently to direct the 2nd and 3rd respondents not to
proceed further to recover the demand pursuant to the said order and alos
declare that the notification no,09/2023-central tax dated 31.03.2023
issued by the central government, by which the time limit for completion
of assessment is extended, is ultra vires to the CGST act and
unconstitutional and pass such futher or other orders including the costs
of the proceeding as this Honble court.
W.P.(MD).No. 15016 of 2024
Tvl. Mathe Marketing
Rep. by its partner T. Sudhakar, 74,
Ram Nagar 3rd street, Madurai-625
010
Petitioner
Vs
1. The Union of India
Rep. by the Secretary, Department
217/422
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W.P.Nos.17184 of 2024 etc., batch
of Revenue, Ministry of Finance,
No.137, North block,
New Delhi-110001
2.The Goods and Services Tax
Council
Rep. by its Chairman, GST Council
Secretariat, 5th Floor, Tower-II,
Jeevan Bharathi Building, Janpath
Road, Connaught Palace, New Delhi
110001
3.The State of Tamil Nadu
Rep. by its Secretary to
Government, Commercial Taxes and
Registration Department,
Secretariat, Fort St. George,
Chennai-600009
4.The Principal
Secretary/commissioner of
Commercial Taxes
Commercial Taxes Department,
Ezhilagam, Chepauk, Chennai-05
5.The Superintendent of GST and
Central Excise
Thirumangalam Range, Madurai-i
Division, 5, V.p. Rathinasamy Nadar
Road, Bibikulam, Madurai 625 002
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the file of the
1st respondent in notification no.56/2023 central tax dated 28.12.2023
and the records on the file of the third respondent in G.O.(Ms).No.1 and
the notification dated 02.01.2024 issued there in and the records on the
files of the 5th respondent in FILE NUMBER O.C.No.224/2024-DIN
218/422
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W.P.Nos.17184 of 2024 etc., batch
No.20240459XO000062146F, ORDER-IN-ORIGINAL No.50/2024-GST
dated 01.04.2024 and Form GST DRC-07 in Reference
No.ZD330524017127R, dated 03.05.2024 and quash the same as
manifestly arbitrary, void, contrary to the provision of Section 168A of
the Goods and services tax act, 2017 and violative of Article 14 and
19(1)(g) of the Constitution of India and illegal, without jurisdiction and
against the Provisions of the Goods and Services tax Act,. 2017 and pass
such further or other orders.
W.P.(MD).No.16073 of 2024
M/s. Trichy Coatings
Rep. by its proprietor K. Arun
Prasath, GSTIN
33AHMPA5595P1ZR, No. 41, 2nd
cross, Ramalinga Nagar south,
Vayalur Road, Tiruchirappalli
Petitioner
Vs
1. The Deputy State Tax Officer-2
Woraiyur assessment circle,
Commercial taxes buildings, Trichy
2.The state of Tamil Nadu
Rep. By Its Secretary, Commercial
Taxes Department, Fort St. George,
Chennai-09
3.Union of India
Secretary to the Government of
India, Ministry of Finance (Mof),
Raj Path Marg, 'E' Block, Central
Secretariat, New Delhi 110011.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
219/422
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W.P.Nos.17184 of 2024 etc., batch
India to issue a Writ of Certiorari, to call for the records on the file of 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
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 33AHMPA5595P1ZR/2017-18 dated
27.12.2023 and quas the same as ultra vires Section 168A of the Central
Goods and Service Tax Act 2017 apart from being violative of Article 14,
246A and 265 of the Constitution of India, 1950 or pass such further or
other orders...
W.P.(MD).No.16541 of 2024
M/s. Sri Pandian Motors
Rep. by its partner T.
Soundarapandiyan, GSTIN
33ADBPS2536H1ZQ, 1/1, P.P
Chavadi, Theni main road, Madurai-
625016
Petitioner
Vs
1. The State Tax Officer
Madurai Rural (south) Assessment
Circle, Commercial Taxes buildings,
Madurai
2.The State of Tamil Nadu
Rep. By Its Secretary, Commercial
Taxes Department, Fort St. George,
Chennai 600 009
3.Union of India
Secretary To The Government of
India, Ministry Of Finance (mof),
220/422
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W.P.Nos.17184 of 2024 etc., batch
Raj Path Marg, 'e' Block, Central
Secretariat, New Delhi 110011.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records on the files of
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 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 33ADBPS2536H1ZQ/2018-19
dated 17.4.2024 and quas the same as ultra vires Section 168A of the
Central Goods and Service Tax Act 2017 apart from being violative of
Article 14, 246A and 265 of the Constitution of India, 1950 or pass such
further or other orders.
W.P.(MD).No.16715 of 2024
M/s. Silver Spring spinners India
Pvt. Ltd.
Rep. by its Managing director Shri
R. Sridhar, 136 137, Pattakulam
road, Mullikulam village Malli,
Virudhunagar-626 141
Petitioners
Vs
1. The Union of India
Rep. by the Secretary, Department
of revenue, Ministry of Finance, No.
137, North block, New Delhi-110
001
2.The Goods and Services tax
Council
221/422
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W.P.Nos.17184 of 2024 etc., batch
Rep. By its Secretary, GST Council
Secretariat, 5th Floor Tower-ii,
Jeevan Bharathi Building, Janpath
Road, Connaught Palace, New
Delhi-110001.
3.Central board of indirect taxes and
customs
Rep. By Its Chairman, North Block,
New Delhi-110001
4.The State Of Tamil Nadu
Rep. By Its Secretary To
Government, Commercial Taxes
And Registration Department,
Secretariat, Fort St. George,
Chennai-09
5.Principal Secretary/Commissioner
of Commercial taxes
Commercial Taxes Department,
Ezhilagam, Chepauk, Chennai-05
6.The assisstant commissioner(ST)
Sivakasi-i Assessment Circle,
Commercial Taxes Building, Ngo
Colony, Satchiyapuram, Sivakasi-
626123.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records in and
connected with impugned order in GSTIN 33AADCS2344F1ZR/2018-19
dated 30.04.2024 issued by the 6th respondent and quash the same as
arbitray, without jurisdiction and illegal and pass such further or other
orders.
W.P.(MD).No. 23146 of 2024
222/422
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W.P.Nos.17184 of 2024 etc., batch
M/s. Shiva paper company
Rep. by its Proprietor Suppiah
Ramu, GSTIN
33ADUPR7512B1ZI, 29,
Thiruthangal road, Sivakasi-626123.
Petitioner
Vs
1. The Assistant Commissioner (ST)
Sivakasi-1 assessment circle,
Commercial taxes buildings,
Sivakasi.
2.The State of Tamil Nadu
Rep. By Its Secretary, Commercial
Taxes Department, Fort St. George,
Chennai-09
3.Union of India
Secretary to the Government of
India, Ministry of Finance (Mof),
Raj Path Marg, E Block, Central
Secretariat, New Delhi-110011
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, To call for the records on the files of
the 3rd respondent in notifications issued in Notification No.09/2023
Central tax dated 31.03.2023 along with its Notificatoin No.56/2023
Central tax dated 28.12.2023 on the files of the 3rd 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 Proc.
No.RETS/33ADUPR7512B1ZI/2017-18 dated 27.12.2023 and quash the
same as ultra vires Section 168A of the Central Goods and Services Tax
Act 2017, apart from being violative of the Article 14, 246A and 265 of
the Constitution of India 1950 or pass such further or other orders.
223/422
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W.P.Nos.17184 of 2024 etc., batch
W.P.(MD).No.23643 of 2024
M/s. Paul sornam tiles
Rep. by its proprietor P. Jude balan,
GSTIN 33ADSPJ2508D2ZT, 4/130-
7, Muthammal colony,
Thoothukudi-628002.
Petitioner
Vs
1. The State Tax Officer (ST)
Tuticorin 3 assessment circle,
Commercial taxes buildings,
Tuticorin.
2.The State Of Tamil Nadu
Rep. By Its Secretary, Commercial
Taxes Department, Fort St. George,
Chennai-09
3.Union Of India
Secretary To The Government Of
India, Ministry Of Finance (mof),
Raj Path Marg, E Block, Central
Secretariat, New Delhi-110011
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records on the files of
the 3rd respondent in notifications issued in Notification No.09/2023
Central tax dated 31.03.2023 along with its Notificatoin No.56/2023
Central tax dated 28.12.2023 on the files of the 3rd 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 33ADSPJ2508D2ZT/2019-20
dated 20.02.2024 and quash the same as ultra vires Section 168A of the
Central Goods and Services Tax Act 2017, apart from being violative of
224/422
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W.P.Nos.17184 of 2024 etc., batch
the Article 14, 246A and 265 of the Constitution of India 1950 or pass
such further or other orders.
W.P.(MD).No.23652 of 2024
M/s. Jeyam velmurugan associates
Rep. by its partner M.
Venkateswaran, GSTIN
33AAJCR6636B1ZJ, No. 75, Bye
pass road, Opp to Germanus hotel,
Madurai-625016
Petitioner
Vs
1. The Assistant Commissioner
(st)(fac)
Madurai rural (south) assessment
circle, Commercial taxes buildings,
Madurai
2.The state of Tamil Nadu
Rep. By Its Secretary, Commercial
Taxes Department, Fort St. George,
Chennai-09
3.Union Of India
Secretary To The Government Of
India, Ministry Of Finance (mof),
Raj Path Marg, E Block, Central
Secretariat, New Delhi-110011
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records on the files of
the 3rd respondent in notifications issued in Notification No.09/2023
Central tax dated 31.03.2023 along with its Notificatoin No.56/2023
Central tax dated 28.12.2023 on the files of the 3rd respondent herein
and corresponding notification issued by the 2nd respondent in
225/422
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W.P.Nos.17184 of 2024 etc., batch
G.O.Ms.No.41 dated 05.04.2023 and consequential assessment order
passed by the 1st respondent in Reference No ZD330923256569W/2017-
18 dated 29.12.2023 and quash the same as ultra vires Section 168A of
the Central Goods and Services Tax Act 2017, apart from being violative
of the Article 14, 246A and 265 of the Constitution of India 1950 or pass
such further or other orders.
W.P.(MD).No.23653 of 2024
M/s. Jeyam Velmurugan Associates
Rep. by its partner M. Venkateswaran,
GSTIN 33AAJCR6636B1ZJ, No. 75, Bye pass
road, Opp to Germanus hotel, Madurai-625016
Petitioner
Vs
1. The Assistant Commissioner
(st)(fac)
Madurai rural (south) assessment
circle, Commercial taxes buildings,
Madurai
2.The State of Tamil Nadu
Rep. by its Secretary, Commercial
taxes department, Fort St. George,
Chennai-09
3.Union Of India
Secretary to the Government of
India, Ministry of Finance (MOF),
Raj Path Marg, E block, Central
secretariat, New Delhi-110011
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records on the files of
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 3rd respondent herein
226/422
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W.P.Nos.17184 of 2024 etc., batch
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 Reference No ZD3312232103146/2018-
19 dated 26.12.2023 and quash the same as ultra vires Section 168A of
the Central Goods and Services Tax Act 2017, apart from being violative
of the Article 14, 246A and 265 of the Constitution of India 1950 or pass
such further or other orders..
W.P.(MD).No.24685 of 2024
M/s. ARK builders and properties
promoters private limited
Rep. by its Managing director Mr.
R. Siva Kumar doss, No.6/9, Art of
ARK apartment, 1st cross street,
Maharajanagar, Tirunelveli-627 011.
Petitioner
Vs
1. The Assistant Commissioner
Office of the Assistant
commissioner of Central GST and
Central excise, No.7, Tractor road,
NGO A colony, Tirunelveli-627007
2.Union of India
Secretary to The Government of
India, Ministry Of Finance (Mof),
Raj Path Marg, E Block, Central
Secretariat, New Delhi-110011
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records pertaining to the
impugned notification issued by the 2nd respondent vide his Notification
No.56/2023 central tax dated 28.12.2023 and consequential impugned
assessment order passed by the 1st respondent vide his order in original
227/422
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W.P.Nos.17184 of 2024 etc., batch
no.42/AC/GST/2024 dated 25.07.2024 and quash the same as ultra vires
Section 168A of the Central Goods and Services Tax Act 2017, apart
from being violative of the Article 14, 246A and 265 of the Constitution
of India 1950 and to pass such further or other orders.
W.P.(MD).No.25442 of 2024
M/s. Ucube Impex
Through its Managing partner,
R.Ravi Narayanan, S/o. N.
Rajagopal, No.40/3A, Anugraha
apartments, Rotary club road,
Vivekananda nagar, Dindigul-624
001.
Petitioner
Vs
1. The Deputy Commissioner of
State Taxes (GST Appeals)
Dr. Thangaraj salai, K.K.Nagar,
Madurai-625 020.
2.The State Tax Officer 3
(Intelligence)
Office Of The Joint Commissioner
(state Tax Intelligent), Dr. Thangaraj
Salai, K.k.nagar, Madurai-625 020
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records pertaining to the
impugned order passed by the 2nd respondent in GSTIN
33AAEFU1667M1ZV/21.22 dated 15.03.2024 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
in GSTIN 33AAEFU1667M1ZV/21.22 dated 15.03.2024 and pass such
further or other orders.
228/422
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W.P.Nos.17184 of 2024 etc., batch
W.P.(MD).No. 26353 of 2024
M/s. Ucube impex
Through its Managing Partner,
R.Ravi Narayanan,
S/o.N.Rajagopal,
No.40/3A, Anugraha Apartments,
Rotary Club Road,
Vivekananda Nagar,
Dindigul – 624 001.
Petitioner
Vs
1. The Deputy Commissioner of
State Taxes (GST appeals)
Dr. Thangaraj salai, K.K.Nagar,
Madurai-625 020.
2.The State Tax Officer 3
(Intelligence)
Office of the Joint commissioner
(State tax intelligent), Dr. Thangaraj
salai, K.K.Nagar, Madurai-625 020.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records pertaining to the
impugned order passed by the 2nd respondent in GSTIN
33AAEFU1667M1ZV/20.21 dated 05.03.2024 and quash the same and
consequently directingthe respondents to drop all further proceedings
initiated on the basis of the impugned order passed by the 2nd respondent
in GSTIN 33AAEFU1667M1ZV/20.21 dated 05.03.2024 and pass such
further or other orders.
WP(MD) No. 25639 of 2024
M/s. Ucube Impex
Through its Managing Partner,
229/422
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W.P.Nos.17184 of 2024 etc., batch
R.Ravi Narayanan,
S/o.N.Rajagopal,
No.40/3A, Anugraha Apartments,
Rotary Club Road,
Vivekananda Nagar,
Dindigul – 624 001.
Petitioner
Vs
1. The Deputy Commissioner of
State Taxes (gst Appeals)
Dr. Thangaraj salai, K.K.Nagar,
Madurai-625 020.
2.The State Tax Officer 3
(intelligence)
Roving squad-V, Office of the Joint
commissioner (State tax intelligent),
Dr. Thangaraj salai, K.K.Nagar,
Madurai-625 020.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records pertaining to the
impugned order passed by the 2nd respondent in GSTIN
33AAEFU1667M1ZV/2018-19 dated 15.04.2024 and quash the same
and consequently directingthe respondents to drop all further
proceedings initiated on the basis of the impugned order passed by the
2nd respondent in GSTIN 33AAEFU1667M1ZV/2018-19 dated
15.04.2024 and pass such further or other orders.
W.P.(MD).No.25932 of 2024
TVL. Pushpa pipes private limited
Rep. by its director Mr. R. Prithivi
rajan, 174/1A1, Madurai mandapam
main road, Manaloor, Sivagangai-
630611.
Petitioner
230/422
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W.P.Nos.17184 of 2024 etc., batch
Vs
1. The union of India
Rep. by the Secretary, Department
of Revenue, Ministry of Finance,
No.137, North block, New Delhi-
110 001
2.The Goods and Services Tax
Council
Rep. By Its Chairman, Gst Council
Secretariat, 5th Floor, Tower-ii,
Jeevan Bharti Building, Janpath
Road, Connaught Palace, New
Delhi-110001
3.The State of Tamil Nadu
Rep. by its Secretary to
Government, Commercial Taxes and
Registration Department,
Secretariat, Fort St. George,
Chennai-09
4.The Principal
Secretary/Commissioner of
Commercial Taxes
Commercial Taxes Department,
Ezhiligam, Chepauk,
Chennai-600005
5.The State Tax Officer
Melur Assessment Circle, Madurai-
20
6.The State Tax Officer
Munichalai Road Circle,
Madurai-20
Respondents
231/422
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W.P.Nos.17184 of 2024 etc., batch
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the file of the
1st respondent in Notificaton No.56/2023 central tax dated 28.12.2023,
the records on the file of the 3rd respondent in G.O.Ms.No.1 and quash
the Notification dated 02.01.2024 issued therein and the records on the
files of the 6th respondent in GSTIN 33AACCP6577G1ZA/2019-20
dated 31.08.2024 and quash the same as manifestly arbitrary, void,
contrary to the provision of Section 168A of the Goods and Services tax
Act 2017 and violative of Articles 14 and 19(1)(g) of the Constituion of
India and illegal without jurisdiction and against the Principals of natural
justice and pass such further or other orders.
W.P.(MD).No.25970 of 2024
M/s.M.Mariappa Nadar Firm
Rep.by its Partner
Mr.N.S.Amirtharaj, 58F, Ground
Floor, Munichalai Main Road,
Madurai - 625009.
Petitioner
Vs
1. The Union of India
Rep. by the Secretary,
Department of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi - 110001
2.The Goods and Services Tax
Council
Rep. by its Chairman, GST Council
Secretariat, 5th Floor, Tower-II,
Jeevan Bharti Building, Janpath
Road, Connaught Palace, New
Delhi-110001
232/422
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W.P.Nos.17184 of 2024 etc., batch
3.The State of Tamil Nadu
Rep. by its Secretary to
Government, Commercial Taxes
And Registration Department,
Secretariat , Fort St.George,
Chennai-600009.
4.The Principal
Secretary/commissioner of
Commercial Taxes
Commercial Taxes Department,
Ezhiligam,chepauk,chennai-600005.
5.The State Tax Officer
Melur Assessment Circle, Madurai-
20
6.The State Tax Officer
Munichalai Road Circle,
Madurai-20
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the file of the
1st respondent in Notificaton No.56/2023 central tax dated 28.12.2023,
the records on the file of the 3rd respondent in G.O.Ms.No.1 and quash
the Notification dated 02.01.2024 issued therein and the records on the
files of the 6th respondent in GSTIN 33AACCP6577G1ZA/2019-20
dated 31.08.2024 and quash the same as manifestly arbitrary, void,
contrary to the provision of Section 168A of the Goods and Services tax
Act 2017 and violative of Articles 14 and 19(1)(g) of the Constituion of
India and illegal without jurisdiction and against the Principals of natural
justice and pass such further or other orders as this Honble court may
deem fit and proper in the circumstances of the case and thus render
justice.
W.P.(MD).No.26218 of 2024
TVL. Sundram Iyengar and sons
233/422
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W.P.Nos.17184 of 2024 etc., batch
Pvt. Ltd.
Rep. by its President Finance
Mr. S. Santhanagopalan, No 7B,
West Veli street, Madurai-625 001.
Petitioner
Vs
1. Union of India
Rep. by its Secretary, Department of
Revenue, Ministry of Finance, No.
137, North block, New Delhi-
110001
2.The Goods and Services Tax
Council
Rep. by its Secretary, GST council,
Secretariat, 5th floor tower-II,
Jeevan bharti building,
Janpath road, Connaught palace,
New Delhi-110001
3.The Central Board of Indirect
Taxes and Customs
Rep. by its Director, North block,
New Delhi-110 001.
4.The State Of Tamil Nadu
Rep. by its Secretary to the
government, Commercial taxes and
registration (B1) department,
Secretariat, Fort St. George,
Chennai-09
5.The Joint Commissioner (CGST
and Central Excise)
Office of the commissioner of
CGST and Central excise, Central
234/422
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W.P.Nos.17184 of 2024 etc., batch
revenue buildings, No. 4, Lal
bahadur shastri road, Bibikulam,
Madurai, Tamil Nadu-625002
6.The Additional Commissioner
Office of the Commissioner of
CGST and Central excise, Central
revenue buildings, No. 4, Lal
bahadur shastri road, Bibikulam,
Madurai, Tamil Nadu-625002
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records of the impugned
G.O (Ms.) No. 01/2024 dated 02.01.2024 issued by the fourth respondent
and quash the same as manifestly arbitrary, void, contrary to the
provision of Section 168A of the Tamil Nadu Goods and Services Tax
Act 2017, and violative of Articles 14, 19(1)(g) and 21 of the
Constitution of India and pass such further or other orders.
W.P.(MD).No.26219 of 2024
Tvl. Sundram Iyengar and Sons Pvt.
Ltd.
Rep. by its President Finance
Mr. S. Santhanagopalan,
No 7B, West Veli street,
Madurai-625 001.
Petitioner
Vs
1. Union of India
Rep. by its Secretary, Department of
Revenue, Ministry of Finance, No.
137, North block, New Delhi-
110001
235/422
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W.P.Nos.17184 of 2024 etc., batch
2.The Goods and Services Tax
Council
Rep. by its Secretary, GST council,
Secretariat, 5th floor Tower-II,
Jeevan bharti building, Janpath
road, Connaught palace,
New Delhi-110001
3.The Central Board of Indirect
Taxes and Customs
Rep. by its Director, North block,
New Delhi-110001
4.The State of Tamil Nadu
Rep. by its Secretary to the
government, Commercial taxes and
registration (B1) department,
Secretariat, Fort St. George,
Chennai-09
5.The Joint Commissioner (CGST
and Central Excise)
Office of the commissioner of
CGST and Central Excise, Central
revenue buildings, No. 4, Lal
bahadur shastri road, Bibikulam,
Madurai, Tamil Nadu-625002
6.The Additional Commissioner
Office of the commissioner of
CGST and Central excise, Central
revenue buildings, No. 4, Lal
bahadur shastri road, Bibikulam,
Madurai, Tamil Nadu-625002
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records of the impugned
236/422
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W.P.Nos.17184 of 2024 etc., batch
Notification No. 56/2023-Central tax, dated 28.12.2023 issued by the
third respondent and quash the same as manifestly arbitrary, void,
contrary to the provision of Section 168A of the Central Goods and
Services Tax Act 2017, and violative of Articles 14, 19(1)(g) and 21 of
the Constitution of India and pass such further or other orders.
W.P.(MD).No.26220 of 2024
Tvl Sundram Iyengar and Sons Pvt. Ltd.
Rep. by its President Finance Mr. S.
Santhanagopalan, No 7B, West Veli street,
Madurai-625 001.
Petitioner
Vs
1. Union of India
Rep. by its Secretary, Department of
Revenue, Ministry of Finance, No.
137, North block, New Delhi-
110001
2.The Goods and Services Tax
Council
Rep. by its Secretary, GST council,
Secretariat, 5th floor tower-II,
Jeevan bharti building, Janpath
road, Connaught palace, New Delhi-
110001
3.The Central Board of Indirect
Taxes And Customs
Rep. by its director, North block,
New Delhi-110001
4.The State Of Tamil Nadu
Rep. by its Secretary to the
government, Commercial taxes and
registration (B1) department,
237/422
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W.P.Nos.17184 of 2024 etc., batch
Secretariat, Fort St. George,
Chennai-09
5.The Joint Commissioner (CGST
and Central Excise)
Office of the commissioner of
CGST and Central excise, Central
revenue buildings, No. 4, Lal
bahadur shastri road, Bibikulam,
Madurai, Tamil Nadu-625002
6.The Additional Commissioner
Office of the commissioner of
CGST and Central excise, Central
revenue buildings, No. 4, Lal
bahadur shastri road, Bibikulam,
Madurai, Tamil Nadu-625002
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records of the impugned
order in order in original in MDU-GST/-ADC-12-2024, dated
28.08.2024 issued by the sixth respondent and quash the same as
arbitrary, without jurisdiction and void and pass such further or other
orders as this Hoble court may deem fit and proper in the circumstances
of the case and thus render justice.
W.P.(MD).No.27295 of 2024
Tvl. Joy construction
Rep. by its Proprietor Mr. Moses.
No.121, Nal Meippar nagar,
Thachanallur, Tirunelveli-627358.
Petitioner
Vs
238/422
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W.P.Nos.17184 of 2024 etc., batch
1. The Deputy State Tax Officer
Tirunelveli Junction Assessment
Cirlce, Tirunelveli.
2.The State of Tamil nadu
Rep. by its Secretary to
Government, Commercial Taxes
Department, Fort St. George,
Chennai - 09
3.Union of India
Secretary to the Government of
India, Ministry of Finance (Mof),
Raj Path Marg, E Block, Central
Secretariat, New Delhi-110011
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records pertaining to the
impugned notification issued by the 3rd respondent vide his Notification
No.56/2023 central tax dated 28.12.2023 and corresponding impugned
government order issued by the 2nd respondent vide his G.O. (Ms) No.1
dated 02.01.2024 and consequential impugned assessment order passed
by the 1st respondent vide his order in GSTIN
33ASMPM4042J1ZO/2018-2019 dated 29.04.2024 and quash the same
as ultra vires Section 168A of the Central Goods and Services Tax Act
2017, apart from being violative of the Article 14, 246A and 265 of the
Constitution of India 1950 and to pass such further or other orders.
W.P(MD).No.27364 of 2024
M/s. Home N Style Textiles
Represented By Its Proprietor,
R. Rajagopal Balaji, S/o. Rajagopal,
Old No. 12, New No. 21,
Anumantharyan Kovil Street, Karur,
Karur District - 639 001.
Petitioner
239/422
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W.P.Nos.17184 of 2024 etc., batch
Vs
1. The State Tax Officer
Office Of The State Tax Office,
Karur -1 Circle, Karur District.
2.The Commercial Tax Officer
Office of the Commercial Tax
Office, Karur - 1, Tamilnadu.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records of the impugned
order in GSTIN No. 33AAIPB9680R1Z2/2019-20, dated 02.08.2024,
issued by the 1st respondent, consequential impugned Form GST DRC-
07 bearing Reference No. ZD330824015263P, dated 02.08.2024, issued
by the 2nd Respondent, and quash the same as void ab initio, without
jurisdiction, arbitrary and violative of Articles, 14, 19(1)(g) and 21 of the
Constitution of India and pass such further or other orders as this Hon'ble
Court may deem fit and proper in the circumstances of the case and thus
render justice.
W.P.(MD).No.27632 of 2024
M/s. India Tech industry
Rep. by its partner,
B.R. Arun Prasad,
13/5, New No. 50, Sumathi,
N.S. Konar Street, Jaihindpuram,
Madurai-625 009.
Petitioner
Vs
1. Union of India,
Rep. by the Secretary
Department of Revenue,
240/422
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W.P.Nos.17184 of 2024 etc., batch
Ministry of Finance,
No.137, North block,
New Delhi 110 001
2.The Goods And Services Tax
Council
Rep. by its Chairman,
GST Council Secretariat, 5th Floor,
Tower-II, Jeevan Bharti Building,
Janpath Road, Connaught Palace,
New Delhi-110001
3.The State of Tamil Nadu
Rep. By its Secretary to
Government, Commercial Taxes and
Registration Department,
Secretariat, Fort St. George,
Chennai-09
4.Principal Secretary/
Commissioner of Commercial
Taxes, Commercial Taxes
Department, Ezhiligam, Chepauk,
Chennai-05
5.The State Tax Officer (ST)
Audit-2, Maduai-20
6.The Assistant Commissioner (ST)
Jaihindpuram Assessment Circle,
Madurai-20
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the file of the
1st respondent in Notification No.56/2023 central tax dated 28.12.2023,
the records on the file of the 3rd respondent in G.O Ms.No.1 and quash
the notification dated 02.01.2024 issued therein and the records on the
files of the 6th respondent in GSTIN 33AABFI7559P1ZT/2019-20 dated
241/422
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W.P.Nos.17184 of 2024 etc., batch
24.08.2024 and Form GSTR DRC-07 in reference number
ZD330824221025T dated 24.08.2024 and quash the same as manifestly
arbitrary, void, contrary to the provision of Section 168A of the Goods
and Services Tax Act 2017, and violative of the Articles 14 and 19(1)(g)
of the Constitution of India and illegal, without jurisdiction and against
the Principals of Natural justice and pass such further or other orders as
this Hoble court may deem fit and proper in the circumstances of the case
and thus render justice.
W.P.(MD).No.27635 of 2024
M/s. Madurai Sri Kamatchi plastic
private limited
Rep. by its Director A. Gajendran,
Plot No.23, Tamil Nadu Housing
Board Colony, Mela Anuppanadi,
Madurai-625009
Petitioner
Vs
1. Union of India,
Rep. by the Secretary
Department of Revenue,
Ministry of Finance,
No.137, North block,
New Delhi - 110 001
2.The Goods and Services Tax
Council
Rep. by its Chairman,
GST Council Secretariat, 5th Floor,
Tower-II, Jeevan Bharti Building,
Janpath Road, Connaught Palace,
New Delhi-110001
3.The State of Tamil Nadu
Rep. by its Secretary to
242/422
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W.P.Nos.17184 of 2024 etc., batch
Government, Commercial Taxes and
Registration Department,
Secretariat, Fort St. George,
Chennai-09
4.Principal Secretary/
Commissioner of Commercial
Taxes, Commercial Taxes
Department, Ezhiligam, Chepauk,
Chennai-05
5.The Assistant Commissioner (ST)
Kamarajar Salai Assessment Circle,
Madurai-20
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the file of the
1st respondent in Notification No.56/2023 central tax dated 28.12.2023,
the records on the file of the 3rd respondent in G.O Ms.No.1 and quash
the notification dated 02.01.2024 issued therein and the records on the
files of the 6th respondent in GSTIN 33AAICM3583H1ZD/2019-20
dated 24.08.2024 uploaded in Form GST DRC-07 in reference number
ZD3308242278364 dated 26.08.2024 and quash the same as manifestly
arbitrary, void, contrary to the provision of Section 168A of the Goods
and Services Tax Act 2017, and violative of the Articles 14 and 19(1)(g)
of the Constitution of India and illegal, without jurisdiction and against
the Principals of Natural justice and pass such further or other orders as
this Hoble court may deem fit and proper in the circumstances of the case
and thus render justice.
W.P.(MD).No.28242 of 2024
Tvl. Royce Engineering Works
Rep. by its proprietor
C. Muruganandam,
50-1, NA, Ganthi Nagar Main road,
East Santhu, Thiruviroadkarur,
243/422
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W.P.Nos.17184 of 2024 etc., batch
Karur, Tamil Nadu-639 001.
GSTIN 33AQAPM7821K1ZT
Petitioner
Vs
The Assistant Commissioner (ST)
(FAC)
Karur-2 Assessment Circle, Karur.
Respondent
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the files of
the impugned proceedings of the respondent vide impugned order in
GSTIN 33AQAPM7821K1ZT/2019-20 dated 16.08.2024 along with the
consequential order U/s 73 with Ref.No.ZD330824130545H dated
16.08.2024 for the tax period 2019-20, quash the same and pass such
further or other orders as this Honble court may deem fit and proper in
the facts and circumstances of the case and thus render justice.
W.P.(MD).No.29198 of 2024
M/s. JB Enterprises
Rep. by its Proprietor L.Charli,
GSTIN 33ANQPC4416P1ZQ, 53,
RC Church complex, RC St,
Palanganatham, Madurai-625003.
Petitioners
Vs
1. The Deputy State Tax Officer
ST 1
Madurai rural south assessment
circle, Commercial taxes buildings,
Madurai
2.The State of Tamil Nadu
244/422
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W.P.Nos.17184 of 2024 etc., batch
Rep. By Its Secretary, Commercial
Taxes Department, Fort St. George,
Chennai-09
3.Union of India
Secretary to the Government of
India, Ministry of Finance (Mof),
Raj Path Marg, E Block, Central
Secretariat, New Delhi-110011.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records on the files of
the 3rd respondent in notifications issued in Notification No.09/2023
Central tax dated 31.03.2023 along with its Notificatoin No.56/2023
Central tax dated 28.12.2023 on the files of the 3rd 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 33ANQPC4416P1ZQ/2019-20
dated 11.07.2023 and quash the same as ultra vires Section 168A of the
Central Goods and Services Tax Act 2017, apart from being violative of
the Article 14, 246A and 265 of the Constitution of India 1950 or pass
such further or other orders may be deemed fit and proper in the
circumstances of the case and thus render justice.
W.P.(MD).No.29952 of 2024
Tvl. A.K. Bharath Agencies And
Broilers
Rep. by its Proprietor
Mr. K. Mohamed Ibrahim,
No.222, Trichy main road,
Viralimalai,
Pudukkottai District – 621316.
Petitioner
Vs
245/422
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W.P.Nos.17184 of 2024 etc., batch
1. The Deputy State Tax Officer-1
Pudukkottai-3 assessment circle,
Pudukkottai
2.The State Of Tamil Nadu
Rep. By Its Secretary To
Government, Commercial Taxes
Department, Fort St. George,
Chennai-09
3.Union of India
Secretary to the Government of
India, Ministry of Finance (Mof),
Raj Path Marg, E Block, Central
Secretariat, New Delhi-110011
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records pertaining to the
impugned notification issued by the 3rd respondent vide his Notification
No.56/2023-Central tax dated 28.12.2023 and corresponding government
order issued by the 2nd respondent in G.O.(Ms).No.1 dated 02.01.2024
and consequential impugned assessment order passed by the 1st
respondent vide his order in Reference No.2019-20/ GSTIN
33AMPPM2516E1Z9 dated 06.08.2024 and quash the same as ultra vires
Section 168A of the Central Goods and Services Tax Act 2017, apart
from being violative of the Article 14, 246A and 265 of the Constitution
of India 1950 and to pass such further or other orders as this Honble
court may be deem fit and proper to the circumstances of the case and
thus render justice.
W.P.(MD).No.29951 of 2024
Tvl. A.K. Bharath agencies and
broilers
Rep. by its Proprietor
Mr. K. Mohamed Ibrahim,
246/422
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W.P.Nos.17184 of 2024 etc., batch
No.222, Trichy main road,
Viralimalai,
Pudukkottai District-621316
Petitioners
Vs
1. The Deputy State Tax Officer-1
Pudukkottai-3 Assessment Circle,
Pudukkottai
2.The State of Tamil Nadu
Rep. by its Secretary to
Government, Commercial taxes
department, Fort St. George,
Chennai-09
3.Union of India
Secretary to the Government of
India, Ministry of Finance (MOF),
Raj Path Marg, E block, Central
Secretariat, New Delhi-110011.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records pertaining to the
impugned notification issued by the 3rd respondent vide his Notification
No.56/2023-Central tax dated 28.12.2023 and corresponding government
order issued by the 2nd respondent in G.O.(Ms).No.1 dated 02.01.2024
and consequential impugned assessment order passed by the 1st
respondent vide his order in Reference No.2018-19/ GSTIN
33AMPPM2516E1Z9 dated 23.04.2024 and quash the same as ultra vires
Section 168A of the Central Goods and Services Tax Act 2017, apart
from being violative of the Article 14, 246A and 265 of the Constitution
of India 1950 and to pass such further or other orders as this Honble
court may be deem fit and proper to the circumstances of the case and
thus render justice.
247/422
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W.P.Nos.17184 of 2024 etc., batch
W.P.(MD).No.30180 of 2024
Tvl. P.A.C.A.R. Traders
Rep. by its proprietor
R.Sathyabalaji,
6-3-17K, Main road,
Pattiveeranpatti,
Dindigul District – 624211.
Petitioner
Vs
1. The State Tax Officer
Nilakottai assessment circle,
Dindigul District
2.The State of Tamil Nadu
Rep. by its Secretary to
Government, Commercial Taxes
Department, Fort St. George,
Chennai-09
3.Union of India
Secretary To The Government of
India, Ministry Of Finance (Mof),
Raj Path Marg, E Block, Central
Secretariat, New Delhi-110011
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records pertaining to the
impugned notification issued by the 3rd respondent vide his Notification
No.56/2023-Central tax dated 28.12.2023 and corresponding government
order issued by the 2nd respondent in G.O.(Ms).No.1 dated 02.01.2024
and consequential impugned assessment order passed by the 1st
respondent vide his order in Reference No. ZD330824080802C dated
10.08.2024 (tax period Apr 2019 - Mar 2020) and quash the same as ultra
248/422
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W.P.Nos.17184 of 2024 etc., batch
vires Section 168A of the Central Goods and Services Tax Act 2017,
apart from being violative of the Article 14, 246A and 265 of the
Constitution of India 1950 and to pass such further or other orders as this
Honble court may be deem fit and proper to the circumstances of the case
and thus render justice.
W.P.(MD).No.30276 of 2024
M/s. Monarch industrial products
(India) private limited
Rep. by its Director, M. Sheetal,
W/o. K. Ramesh, No.25,
SIDCO Industrial Estate,
Theni, Theni district-625531
Petitioner
Vs
1. The Assistant Commissioner (ST)
Office of the Assistant
Commissioner, Theni-II Assessment
Circle (Aandipatti), Theni District.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records of the impugned
order in GSTIN 33AADCM8264A1ZS/2019-20 and consequential Form
GST DRC-07 in Reference No.ZD3307243474601 dated 30.07.2024
issued by the respondent and quash the same and direct the respondent to
give one more opportunity to the petitioner for personal hearing and pass
an order on merit and pass any such other orders as this Honble court
deems fit in the facts and circumstances of the case and thus render
justice.
W.P.(MD).No.30277 of 2024
249/422
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W.P.Nos.17184 of 2024 etc., batch
M/s. Monarch Industrial Products
(india) Private Limited
Rep. by its Director,
M.Sheetal,
W/o. K.Ramesh,
No.25, SIDCO Industrial Estate,
Theni, Theni District – 625531.
Petitioner
Vs
The Assistant Commissioner (ST)
Office of the Assistant
Commissioner, Theni-II Assessment
Circle (Aandipatti), Theni district.
Respondent
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records of the impugned
order in GSTIN/TEMP ID 33AADCM8264A1ZS/2019-20 dated
09.11.2024 issued by the respondent and quash the same and direct the
respondent to give one more opportunity to the petitioner for personal
hearing and pass an order on merit and pass any such other orders as this
Honble court deems fit in the facts and circumstances of the case and
thus render justice.
W.P.(MD).No.30312 of 2024
Selvi
Petitioner
Vs
1. The Secretary to Government
Commercial Taxes and Registration
Department, Secretariat, Chennai-09
2.The Assistant Commissioner (ST)
250/422
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W.P.Nos.17184 of 2024 etc., batch
FAC
Thirupparankundram Circle,
Dr.Thangaraj Salai, Commercial
Taxes Complexes, 3rd Floor,
Madurai - 625 020.
3.The Deputy Commercial Tax
Officer
Thirupparankundram, Madurai
West, Madurai.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records of the first
respondent relating to the impugned government order in G.O.Ms.No.41
Commercial taxes and registration (B1) department dated 05.04.2023 and
quash the same as manifestly arbitrary, void, contrary to the provision of
Section 168A of the Goods and Services Tax Act 2017 and violative of
Articles 14 and 19(1)(g) of the Constitution of India 1950 and illegal
without jurisdiction and against the principles of natural justice and pass
such further or other orders as this Honble court may be deem fit and
proper in the circumstances of the case and thus render justice.
W.P.(MD).No.30487 of 2024
M/s. MPS and Co.
Represented through its Managing
partner, P. Selvakumar,
S/o. Palanikumar,
No. 325, Karthiga Nagar,
Thanakkankulam post, Madurai.
Petitioner
Vs
1. The Secretary to Government
Commercial taxes and registration
251/422
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W.P.Nos.17184 of 2024 etc., batch
department, Secretariat, Chennai-09
2.The Assistant Commissioner (ST)
FAC
Thirupparankundram Circle,
Dr.thangaraj Salai, Commercial
Taxes Complexes, 3rd Floor,
Madurai-625 020.
3.The Ceputy Commercial Tax
Officer,
Thirupparankundram, Madurai
West, Madurai
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records of the first
respondent relating to the impugned government order in G.O.Ms.No.41
Commercial taxes and registration (B1) department dated 05.04.2023 and
quash the same as manifestly arbitrary, void, contrary to the provision of
Section 168A of the Goods and Services Tax Act 2017 and violative of
Articles 14 and 19(1)(g) of the Constitution of India 1950 and illegal
without jurisdiction and against the principles of natural justice and pass
such further or other orders as this Honble court may be deem fit and
proper in the circumstances of the case and thus render justice.
W.P.(MD).No. 31166 of 2024
Sankaranarayanan Lingesh Kanna
Trade Name S. Lingesh Kanna,
No.17-A, Varatharajapuram,
Tirunelveli junction,
Tirunelveli-627 001
Petitioners
Vs
252/422
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W.P.Nos.17184 of 2024 etc., batch
1. The State Tax Officer (ST)
Tirunelveli junction assessment
cirlce,Tirunelveli-627 001
2.The Deputy Commissioner (ST)
(GST appeals)
Commercial Taxes Building,
Reserve Line Road, Palayamkottai,
Tirunelveli – 627 002
3.The State of Tamil Nadu,
Rep. By Secretary To Government,
Commercial Taxes and Registration
(b1) Department, Fort St. George,
Chennai – 09.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records in the files of
the respondents in impugned order passed under Section 73 by the first
respondent in Reference No. ZD330424252549A dated 30.04.2024 for
F.Y.2018-19 which was passed based on the impugned G.O.(Ms).No.1
dated 02.01.2024 issued by the third respondent and the consequential
impugned order passed by the second respondent in FORM GST APL-
02 dated 25.10.2024 and quash the same as manifestly arbitrary, void,
contrary to the provision of Section 168A of the Tamil Nadu Goods and
Services Tax Act 2017, violative of Articles 14, 19(1)(g) and 21 of the
Constitution of India and pass such further or other orders.
W.P.(MD).No.31459 of 2024
M/s. Monarch Industrial Products
(India) Private Limited
Rep. by its Director, M. Sheetal,
W/o. K. Ramesh, No.25,
SIDCO Industrial Estate, Theni,
Theni District-625531
253/422
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W.P.Nos.17184 of 2024 etc., batch
Petitioner
Vs
1. The union of India
Rep. by the Secretary,
Department of Revenue,
Ministry of Finance, No.137,
North block, New Delhi-110 001.
2. The Goods and Service Tax
Council
Rep. by its Secretary, GST Council
Secretariat, 5th Floor Tower-II,
Jeevan Bharti Building,
Janpath Road, Connaught Palace,
New Delhi-110001.
3.The Central Board of Indirect
Taxes and Customs
Rep. by its Director,
Department of Revenue,
North Block,
New Delhi-110001
4. The State of Tamil Nadu
Rep. by its Secretary to
Government, Commercial Taxes and
Registration (b1) Department,
Secretariat, Fort St. George,
Chennai-09.
5.The Assistant Commissioner (ST)
Office of the Assistant
Commissioner, Theni-ii Assessment
Circle (aandipatti), Theni District.
Respondents
254/422
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W.P.Nos.17184 of 2024 etc., batch
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records of the impugned
notification No.56/2023-CT dated 28.12.2023 issued by the third
respondent and consequential G.O.(Ms).No.01/2024 dated 02.01.2024
issued by the 4th respondent and quash the same as manisfestly arbitrary,
void, contrary to the provision of Section 168A of the Central goods and
services tax act 2017 and violative of Articles 14, 19(1)(g) and 21 of the
Constitution of India and pass such further or other orders.
W.P.(MD).No.510 of 2025
M/s. Jeyam Wires and Nails
Rep. by its proprietor P. Jawahar,
1-D, Kamarajar salai,
Sowrastra high school estate lane,
Madurai-625009.
Petitioner
Vs
1. The Union of India
Rep. By the Secretary,
Department of Revenue,
Ministry of Finance,
No. 137, North Block,
New Delhi - 110 001.
2.The Goods and Services Tax
Council
Rep. by its Chairman,
GST Council Secretariat,
5th Floor, Tower - II,
Jeevan Bharti Building,
Janpath Road, Connaught Palace,
New Delhi - 110 001.
3.The State of Tamilnadu
255/422
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W.P.Nos.17184 of 2024 etc., batch
Rep. by its Secretary to
Government,
Commercial Taxes and Registration
Department, Secretariat,
Fort St. George,
Chennai - 600 009.
4.Principal Secretary /
Commissioner of Commercial Taxes
Commercial Taxes Department,
Ezhilagam, Chepauk,
Chennai - 600 005.
5.The State Tax Officer/Audit
Officer
South Avani Moola Street Circle,
Madurai-20.
6.The State Tax Officer
Munichalai Road Circle,
Madurai-20
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, calling for the records on the file of the
1st Respondent in Notification No. 56/2023- Central Tax Dated
28.12.2023, the records on the file of the 3rd Respondent in G.O. Ms.
No. 1 and quash the Notification Dated 02.01.2024 issued therein and the
records on the files of the 6th respondent in GSTIN -
33AAXPJ0348M1ZA/2019-20 Dated 30.08.2024 and quash the same as
manifestly abritrary, void, contrary to the provision of Section 168A of
the Goods and Services Tax Act 2017 and violative of Articles 14 and
19(1)(g) of the Constitution of India and illegal, without jurisdiction and
against the Principals of Natural Justice and pass such further or other
orders as this Hon'ble Court may deem fit and proper.
W.P.(MD).No.625 of 2025
256/422
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W.P.Nos.17184 of 2024 etc., batch
Tvl. Sri Easwari Traders,
Rep. by its proprietor V. Selvaraj,
40/11, Thummichampatty,
Oddanchatram, Dindugal district
Petitioner
Vs
1. The Assistant Commissioner (ST)
Palani-II Assessment Circle, Palani,
Dindigul District.
2.The State of Tamilnadu
Rep. by its Secretary to
Government, Commercial Taxes
Department, Fort St. George,
Chennai - 600 009.
3.The Union of India
Secretary To The Government of
India, Ministry of Finance (Mof),
Raj Path Marg, E Block,
Central Secretariat,
New Delhi - 110 011.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records pertaining to the
impugned Notification No. 56/2023- Central Tax Dated 28.12.2023
issued by the 3rd Respondent, corresponding governmen order issued by
the 2nd respondent in G.O.Ms.No.1 Dated 02.01.2024 and consequential
impugned assessment order passed by the 1st respondent vide his order
in GSTIN - 33AYRPS7038P1ZF/2019-2020 Dated 12.07.2024 and
quash the same as ultra-vires Section 168A of the Goods and Services
Tax Act 2017, apart from being violative of Article 14, 246A and 265 of
the Constitution of India, 1950 and to pass such further or other orders as
257/422
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W.P.Nos.17184 of 2024 etc., batch
this Hon'ble Court may deem fit and proper to the circumstances of the
cases.
W.P.(MD).Nos.1366, 1369, 1370, 1367 & 1368 of 2025
M/s. F. Robin Polymers Pvt. Ltd.
Rep. by its Director, Mr. F.Robin,
No.6/600, Chinnupatti, Reddiyapatti Post,
Batlagundu, Dindigul,
Tamil Nadu - 624 202.
Petitioner
Vs
1. The Union of India,
Represented by the Secretary,
Department of Revenue,
Ministry of Finance,
No. 137, North Block,
New Delhi - 110 001.
2. The Central Board of Indirect
Taxes & Customs,
Represented by its Director,
North Block, New Delhi - 110001.
3.The State of Tamil Nadu
Represented by its Secretary to
Government, Commercial Taxes
and Registration Department,
Secretariat, Fort St. George,
Chennai - 600 009.
4.The State Tax Officer
Nilakottai Assessment Circle,
Dindigul
5.The State Tax Officer
Vedasandur Assessment Circle,
258/422
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W.P.Nos.17184 of 2024 etc., batch
Dindigul
Respondents
PRAYER in W.P.No.1366 of 2025: This writ petition is filed under
Article 226 of Constitution of India to issue a Writ of Certiorari, to call
for the records pertaining to the impugned Notification No. 09/2023-
Central Tax Dated 31.03.2023 issued by the 2nd respondent and quash
the same as it is manifestly arbitrary, void, contrary to the provision of
Section 168A of the Central Goods and Services Tax Act 2017 and
violative of Articles 14, 19(1)(g) and 21 of the Constitution of India or
issue any other writ or order or direction as this Court may deem fit and
proper in the circumstances of the case.
PRAYER in WP(MD).No.1369 of 2025: This writ petition is filed under
Article 226 of Constitution of India to issue a Writ of Certiorari, to call
for the records pertaining to the impugned Notification in
G.O.Ms.No.1/2024 Dated 02.01.2024 issued by the 3rd respondent and
quash the same as it is manifestly arbitrary, void, contrary to the
provision of Section 168A of the Central Goods and Services Tax Act
2017 and violative of Articles 14, 19(1)(g) and 21 of the Constitution of
India or issue any other writ or order or direction as this Hon'ble court
may deem fit and proper in the circumstances of the case.
PRAYER in WP(MD).No.1370 of 2025: This writ petition is filed under
Article 226 of Constitution of India to issue a Writ of Certiorari, to call
for the records pertaining to the impugned DRC-07 order dated
29.08.2024 bearing Reference No. ZD330524241665F passed by the 4th
respondent and quash the same and pass such orders or issue any other
writ or order or direction as this Hon'ble court may deem fit and proper in
the circumstances of the case.
PRAYER in WP(MD).No.1367 of 2025: This writ petition is filed under
Article 226 of Constitution of India to issue a Writ of Certiorari, to call
for the records pertaining to the impugned Notification No. 56/2023- CT
Dated 28.12.2023 issued by the 2nd respondent and quash the same as it
is manifestly arbitrary, void, contrary to the provision of Section 168A of
259/422
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W.P.Nos.17184 of 2024 etc., batch
the Central Goods and Services Tax Act 2017 and violative of Articles
14, 19(1)(g) and 21 of the Constitution of India or issue any other writ or
order or direction as this Hon'ble court may deem fit and proper in the
circumstances of the case.
PRAYER in WP(MD).No.1368 of 2025: This writ petition is filed under
Article 226 of Constitution of India to issue a Writ of Certiorari, to call
for the records pertaining to the impugned Notification in G.O.Ms.No.
41/2023 Dated 05.04.2023 issued by the 3rd respondent and quash the
same as it is manifestly arbitrary, void, contrary to the provision of
Section 168A of the Central Goods and Services Tax Act 2017 and
violative of Articles 14, 19(1)(g) and 21 of the Constitution of India or
issue any other writ or order or direction as this Hon'ble court may deem
fit and proper in the circumstances of the case.
W.P.(MD).No.1517 of 2025
Tvl. Karpagam Auto Stores,
Rep. by its Partner Mr. B.V. Ramesh Babu,
No.53, Tamil Sangam Road,
Madurai - 625001
Petitioner
Vs
1. The Assistant Commissioner (ST)
Tamil Sangam Salai Assessment
Circle, Madurai.
2.The State of Tamil Nadu
Rep. by its Secretary to
Government, Commercial Taxes
Department, Fort St. George,
Chennai - 600 009.
3.The Union of India
Secretary to the Government of
India, Ministry of Finance (Mof),
Raj Path Marg, E Block,
260/422
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W.P.Nos.17184 of 2024 etc., batch
Central Secretariat,
New Delhi - 110 011.
Respondents
PRAYER: This writ petition is filed under Article 226 of Constitution of
India to issue a Writ of Certiorari, to call for the records pertaining to the
impugned Notification issued by the 3rd Respondent vide his
Notification No. 56/2023- Central Tax Dated 28.12.2023, corresponding
Government order issued by the 2nd respondent in G.O.(Ms).No.1 dated
02.01.2024 and consequential impugned assessment order passed by the
1st respondent vide his order in GSTIN: 33AABFK1621J1ZS/2019-2020
dated 31.08.2024 and quash the same as ultra-vires to Section 168A of
the Central Goods and Services Tax Act 2017, apart from being violative
of Article 14, 246A and 265 of the Constitution of India, 1950.
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
W.P.No.17184 of 2024 Mr.Joseph prabakar Mr.V.Prashanth Kiran,
Government Advocate
for R2
Mr.Rajendran Raghavan,
Senior Standing Counsel,
for R1, R3 to R5
W.P.No.22511 of 2024 Mr. Karthik Sundaram Mr.C.Harsha Raj,
W.P.No.22516 of 2024 (In both WP's) Special Government
Pleader,
for R1 to R4
(In both WP's)
W.P.No.34667 of 2024 Mr.V.Srikanth Mr.K.S.Ramaswamy,
Senior Standing Counsel,
for R1
Mr.C.Harsha Raj,
Special Government
Pleader
for R2
W.P.No.36344 of 2024 Mr.N.Sriprakash for Mr.ARL Sundaresan,
W.P.No.36347 of 2024 Mr. Adithya Reddy Additional Solicitor
(In both WP's) General,
assisted by
261/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
Mrs. Revathi Manivannan,
Senior Standing Counsel
for R1 (In both WP's)
Mr.C.Harsha Raj,
Special Government
Pleader
for R2 & R3 (In both WP's)
W.P.No.36599 of 2024 Mr. N.Murali Mr.ARL Sundaresan,
W.P.No.36611 of 2024 (In all WP's) Additional Solicitor
W.P.No.36604 of 2024 General
assisted by
Mrs. Revathi Manivannan,
Senior Standing Counsel,
for R1 to R3 (In all WP's)
Mr. V. Prashanth Kiran,
Government Advocate,
for R4 to R6 (In all WP's).
W.P.No.36872 of 2024 Mr. N. Sriprakash for Mr. R.P. Pragadish,
W.P.No.36876 of 2024 Mr. Adithya Reddy Senior Standing Counsel,
(In both WP's) for R1 (In both WP's)
Mr. T.N.C.Kaushik,
Additional Government
Pleader
for R2 and R3.
(In both WP's).
W.P.No.37543 of 2024 Mr. N. Murali Mr. R.P. Pragadish,
W.P.No.37551 of 2024 (In all WP's) Senior Standing Counsel,
W.P.No.37546 of 2024 for R1 to R3,
(In all WP's).
Mr.C. Harsha Raj,
Special Government
Pleader,
for R4 to R6,
(In all WP's)
W.P.No.35455 of 2023 Mr. N. Murali Mr. ARL Sundaresan,
W.P.No.35458 of 2023 (In all WP's) Additional Solicitor
262/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
W.P.No.35463 of 2023 General assisted by
Mr. A.P. Srinivas,
Senior Standing Counsel,
for R1 to R3
(In all WP's)
Mr. T.N.C.Kaushik,
Additional Government
Pleader,
for R4 to R7
(In all WP'S)
W.P.No.1497 of 2024 Mr. N. Murali Mr. Rajnish Pathiyil,
W.P.No.1505 of 2024 (In all WP's) Senior Standing Counsel
W.P.No.1514 of 2024 for R1 to R3
(In all WP's)
Mr. C. HarshaRaj,
Special Government
Pleader
for R4 to R6
(In all WP's)
W.P.No.15584 of 2024 Mrs. R. Hemalatha Mr.C. Harsha Raj,
Special Government
Pleader,
for R1.
W.P.No.15621 of 2024 Mr.B.Satish Sundar Mr. Rajnish Pathiyil,
Senior Standing Counsel,
for R1 to R3.
Mr. V. Prashanth Kiran,
Government Advocate,
for R4 to R7.
Mr.S.Gurumoorthy,
W.P.No. 6472 of 2024 Senior Panel Counsel,
W.P.No.6485 of 2024 Mr.S.Muthuvenkatraman for R1 to R3,
W.P.No.6476 of 2024 (In all WP's) (In all WP's).
Mr. V. Prashanth Kiran,
263/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
Government Advocate,
for R4 to R8,
(In all WP's).
W.P.No.9899 of 2024 Mr. Adithya Reddy Mr. K.Mohana Murali,
W.P.No.9904 of 2024 (In all WP's) Senior Standing Counsel,
W.P.No.9906 of 2024 for R1 to R3
(In all WP's).
Mr. C. Harsha Raj,
Special Government
Pleader,
for R4 to R6
(In all WP's).
W.P.No.12122 of 2024 Mr. Adithya Reddy Mrs. K.Vasanthamala,
Government Advocate,
for R4 & R5.
Mr. Sai Srujan Tayi,
Senior Panel Counsel,
for R1 to R3 & R6.
W.P.No.12567 of 2024 Mr. Adithya Reddy Mr. C.Harsha Raj,
Special Government
Pleader,
for respondents.
W.P.No.12351 of 2024 Mr. Adithya Reddy Mr. C.Harsha Raj,
Special Government
Pleader
for respondents
W.P.No.12293 of 2024 Mr. Adithya Reddy Mr. Sai Srujan Tayi,
Senior Panel Counsel,
for R1 to R3 & R6.
Mrs. K.Vasanthamala,
Government Advocate,
for R4 & R5.
W.P.No.12289 of 2024 Mr. Adithya Reddy Mr. Sai Srujan Tayi,
Senior Panel Counsel,
for R1 to R3 & R6
264/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
Mrs. K.Vasanthamala,
Government Advocate,
for R4 & R5.
W.P.No.13311 of 2024 Mr. B.Sivaraman Mr. A.P.Srinivas,
W.P.No.13317 of 2024 Mr. B.Sivaraman Senior Standing Counsel,
for R1 to R3,
(In both WP's)
W.P.No.17397 of 2024 Mrs.R.Hemalatha Mr. T.Ramesh Kutty,
Senior Standing Counsel,
for R1 to R3.
Mr. T.N.C.Kaushik,
Additional Government
Pleader,
for R4 to R6.
W.P.No.18677 of 2024 Mr. R.Kannan Mr. T.N.C.Kaushik,
Additional Government
Pleader,
for R1 & R2.
W.P.No.18803 of 2024 Mrs.R.Hemalatha Mr. C.Harsha Raj,
Special Government
Pleader,
for respondent.
W.P.No.19886 of 2024 Mrs.R.Hemalatha Mrs. K.Vasanthamala,
Government Advocate,
for R1.
W.P.No.20107 of 2024 Mrs.R.Hemalatha Mr. C.Harsha Raj,
Special Government
Pleader,
for respondent.
W.P.No.20370 of 2024 Mr. A.K.Rajaraman Mr. V. Prashanth Kiran,
Government Advocate,
for R2 to R5.
W.P.No.22028 of 2024 Mr. Prabhu Mukunth Mr. ARL Sundaresan,
Arunkumar Additional Solicitor
General assisted by
Mrs. Revathi Manivannan,
Senior Standing Counsel,
265/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
for R1 to R3.
Mrs. K.Vasanthamala,
Government Advocate,
for R4 to R6.
W.P.No.8640 of 2024 Mr.Raghavan Mr. K.Mohanamurali,
W.P.No.8645 of 2024 Ramabadran
Senior Panel Counsel,
W.P.No.8650 of 2024 for
Ms. Lakshmi Kumaran for R1 and R2.
and Sridharan Attorneys
(In W.P.No.8640 of 2024)
(In all WP's)
Mr. S.R.Sundar
for R1 & R2
(In W.P.Nos. 8645 &
8650/2024)
W.P.No.23081 of 2024 Mr. ANR Jayaprathap Mr.T.N.C.Kaushik,
for Mrs. Hema Additional Government
Muralikrishnan Pleader,
for respondents.
W.P.No.24082 of 2024 Mrs.R.Hemalatha Ms. Amirtha Dinakaran,
Government Advocate,
for R4 to R6.
W.P.No.24084 of 2024 Mrs.R.Hemalatha Mr.Rajendran Raghavan,
Senior Standing Counsel
for R1 & R2.
Mr. C.Harsha Raj,
Special Government
Pleader, for R3 to R6.
W.P.No.24186 of 2024 Mr .A.K.Rajaraman Mr.Rajendran Raghavan,
W.P.No.24190 of 2024 (In both WP's) Senior Standing Counsel,
for R1.
(In W.P.No.24186 of 2024)
266/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
Mr. V.Prashanth Kiran,
Government Advocate,
for R2 to R5,
(In both WP's)
W.P.No.24355 of 2024 Mrs.R.Hemalatha Mr. B.Ramana Kumar,
Senior Standing Counsel,
for R1 to R3.
Mr. C.Harsha Raj,
Special Government
Pleader,
for R4 to R6.
W.P.No. 24716 of 2024 Mr. K.Thyagarajan Mr. B.Ramana Kumar,
Senior Standing Counsel,
for R1 & R2.
W.P.No.25516 of 2024 Mr. N.V.Balaji Mr. B.Ramana Kumar,
Senior Standing Counsel,
for Respondent.
W.P.No.26065 of 2024 Mrs. R.Hemalatha Mr. C.Harsha Raj,
W.P.No.26073 of 2024 Mrs. R.Hemalatha Special Government
Pleader,
for Respondent.
(In W.P.No.26065 of 2024)
Mr. C.Harsha Raj,
Special Government
Pleader,
for R4 to R6.
(In W.P.No.26073 of 2024)
W.P.No.28509 of 2024 Mr. M.Manimaran Mr. C.Harsha Raj,
Special Government
Pleader, for R1 to R4 &
R6.
W.P.No.29273 of 2024 Mrs. R.Hemalatha Mr. ARL Sundaresan,
Additional Solicitor
General assisted by
Mrs. Revathi Manivannan,
Senior Standing Counsel,
267/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
for R1 to R3
Mr. T.N.C.Kaushik,
Additional Government
Pleader,
for R4 to R6.
W.P.No.29276 of 2024 Mrs. R.Hemalatha Mr. T.N.C.Kaushik,
Additional Government
Pleader,
for respondent
W.P.No.29709 of 2024 Mr. A.Mohamed Ismail Mr. R.P. Pragadish,
W.P.No.29704 of 2024 (In both WP's) Senior Standing Counsel,
for R1 & R2.
Mrs. K.Vasanthamala,
Government Advocate,
for R3.
(In both WP's)
W.P.No.29729 of 2024 Mr. Varun Pandian Mr. C.Harsha Raj,
Special Government
Pleader, for R2 to R4.
W.P.No.30646 of 2024 Ms.Radhika Mr. C.Harsha Raj,
Chandrasekhar Special Government
Pleader,
for Respondent.
W.P.No.30655 of 2024 Ms. Radhika Mr.Rajendran Raghavan,
W.P.No.30653 of 2024 Chandrasekhar Senior Standing Counsel,
(In both WP's) for R1.
Mr. C.Harsha Raj,
Special Government
Pleader,
for R3 to R5.
(In both WP's)
W.P.No.30657/2024 Ms. Radhika Mr. C.Harsha Raj,
Chandrasekhar Special Government
Pleader.
for Respondent.
268/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
W.P.No.30906 of 2024 Ms. Radhika Mr. C.Harsha Raj,
Chandrasekhar Special Government
Pleader,
for R3 to R5.
Not ready in notice reg. R1
and R2.
W.P.No.31395 of 2024 Ms. P.R.Lavanya Mr. T.Ramesh Kutty,
Senior Panel Counsel,
for R1,R3 & R4.
WP 31397/2024 Ms. P.R.Lavanya Mr. C.Harsha Raj,
Special Government
Pleader
for R2
(In both WP's)
W.P.No.31396 of 2024 Ms. P.R.Lavanya Mr. T.Ramesh Kutty,
Senior Panel Counsel,
for R1,R3 & R4.
Mr. C.Harsha Raj,
Special Government
Pleader,
for R2.
W.P.No.32236 of 2024 Ms. Allwin Godwin Mr. ARL Sundaresan,
Additional Solicitor
General, assisted by
Mrs. Revathi manivannan,
Senior Standing Counsel,
for R1 & R2.
Mr. C.Harsha Raj,
Special Government
Pleader,
for R3.
W.P.No.32807 of 2024 Mr. A.Chandrasekaran Mr. S.M.Deenadayalan,
Senior Standing Counsel,
for respondent.
W.P.No.32845 of 2024 Mr. G.Natarajan Mr. T.N.C. Kaushik,
269/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
Additional Government
Pleader,
for respondent.
W.P.No.33104 of 2024 Mr. V.Srikanth Mr. C.Harsha Raj,
Special Government
Pleader,
for respondent.
W.P.No.33392 of 2024 Mr. S.Muthuvenkatraman Ms. Amirtha Dinakaran,
Government Advocate,
for R1 to R3.
W.P.No.33451 of 2024 Mr. K.A.Parthasarathy Mr. C.Harsha Raj,
Special Government
Pleader
W.P.No.33459 of 2024 Mr. K.A.Parthasarathy for R1 & R3.
Mr. R.P.Pragadish,
W.P.No.33456 of 2024 Mr. K.A.Parthasarathy Senior Standing Counsel,
for R2.
(In all W.P's)
W.P.No.33578 of 2024 Mr. R. Anish Kumar Ms. Amirtha Dinakaran,
Government Advocate,
for respondent.
W.P.No.33729 of 2024 Ms. Radhika Mr. R.P.Pragadish,
Chandrasekhar Senior Standing Counsel,
for R1& R2.
Mr. C.Harsha Raj,
Special Government
Pleader,
for R3 to R5.
W.P.No.33752 of 2024 Mr. G.Derrick Sam Mrs. K.Vasanthamala,
W.P.No.33756 of 2024 (In both WP's) Government Advocate,
for R3.
(In both WP's)
W.P.No.33824 of 2024 Mr.J.Pooventhera Rajan Mr. C.Harsha Raj,
W.P.No.33828 of 2024 (In both WP's) Special Government
Pleader,
for R1 & R2.
(In both WP's)
270/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
W.P.No.33877 of 2024 Mr. Sujit Ghosh, Mr. C.Harsha Raj,
Senior Advocate, Special Government
for Mr. A.K.Rajaraman Pleader, for R2 & R4
Mr.V.Ashok Kumar,
CGSC for R1.
W.P.No.33880 of 2024 Mr. Sujit Ghosh, Mr. C.Harsha Raj,
Senior Advocate, Special Government
for Mr. A.K.Rajaraman Pleader,
for R1 & R2.
W.P.No.33885 of 2024 Ms. R.Harishni, Ms. Amirtha Dinakaran,
for Mrs. R.Hemalatha Government Advocate,
for respondent.
W.P.No.34203 of 2024 Mr. Joseph prabakar Mr. C.Harsha Raj,
Special Government
Pleader,
for R1 & R2.
W.P.No.34243 of 2024 Mr. Hari Radhakrishnan Mr. C.Harsha Raj,
Special Government
Pleader,
for R1 & R2.
W.P.No. 34271 of 2024 Mr. Joseph prabakar Mr. C.Harsha Raj,
Special Government
Pleader,
for respondent.
W.P.No.34532 of 2024 Ms. R.Harishni Mr. C.Harsha Raj,
for Mrs. R.Hemalatha Special Government
Pleader,
for respondent.
W.P.No. 34558 of 2024 Mr. G.Derrick Sam Mr. K.S.Ramaswamy,
W.P.No. 34561 of 2024 (In both WP's) Senior Standing Counsel
takes notice for R1 & R2
Mr. TNC.Kaushik,
Additional Government
Pleader.
for R3
(In both WP's)
271/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
W.P.No. 34823 of 2024 Mr. R.Anish Kumar Mr. V. Prashanth Kiran,
Government Advocate,
for respondent.
W.P.No. 34884 of 2024 Mr. B.Satish Sundar Mr. Rajnish Pathyil,
W.P.No. 34887 of 2024 (In both WP's) Senior Panel Counsel,
for R1 to R3.
Ms. Amritha Dinakaran,
Government Advocate.
for R4 to R7.
(In both WP's)
W.P.No. 34963 of 2024 Ms. Francy Victor for Mr. T.NC.Kaushik,
Mrs. R.Hemalatha Additional Government
Pleader,
for respondent.
W.P.No.35108 of 2024 Ms. Francy Victor Ms. Amritha Dinakaran,
for Mrs. R.Hemalatha Government Advocate,
for respondent.
W.P.No.35173 of 2024 Mr.S.Manoharan Mr. V. Prashanth Kiran,
Sundaram Government Advocate,
for respondent.
W.P.No.35430 of 2024 Mr.M.Aravind Mr. C.Harsha Raj,
Subramaniam, Special Government
Senior Advocate, Pleader, for R1 & R2.
for Mr.V.Haribabu
W.P.No.35626 of 2024 Mr. K.Chandrasekaran Ms. Amritha Dinakaran,
Government Advocate,
for respondent.
W.P.No.35650 of 2024 Mrs.R.Hemalatha Mr. C.Harsha Raj,
Special Government
Pleader,
for respondent.
W.P.No. 35779 of 2024 Mr. K.Chandrasekaran Ms. Amritha Dinakaran,
Government Advocate,
for respondent.
W.P.No.35857 of 2024 Mr. V.Haribabu Mr. V. Prashanth Kiran,
Government Advocate,
for respondent.
272/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
W.P.No.35907 of 2024 Mr. B.Raveendran Ms. Amritha Dinakaran,
Government Advocate,
for respondent.
W.P.No.36169 of 2024 Mr. A.K.Rajaraman Mr. T.Ramesh Kutty,
W.P.No.36172 of 2024 (In all WP's) Senior Standing Counsel,
W.P.No.36176 of 2024 for R1.
Mr. V. Prashanth Kiran,
Government Advocate,
for R2 to R5.
(In all WP's)
W.P.No.36602 of 2024 Mr. Hari Radhakrishnan Mr. V. Prashanth Kiran,
W.P.No. 36605 of 2024 (In both WP's) Government Advocate,
for R4 to R6.
(In both WP's)
W.P.No.36699 of 2024 Mr. D.Prabhu Mukunth Mr. ARL Sundaresan,
Arunkumar Additional Solicitor
General assisted by
Mrs. Revathi manivannan,
Senior Standing Counsel,
for R1 to R3.
Mr. C.Harsha Raj,
Special Government
Pleader, for R4 to R6.
W.P.No.36704 of 2024 Mr. D.Prabhu Mukunth Mr. C.Harsha Raj,
Arunkumar Special Government
Pleader, for respondent.
W.P.No.36999 of 2024 Mr. B.Raveendran Mr. T.N.C.Kaushik,
Additional Government
Pleader,
for respondent.
W.P.No. 37035 of 2024 Mr. M.Narasimha Mr. Sai Srujan Tayi,
Bharathi Senior Standing Counsel,
W.P.No.37042 of 2024 (In all WP's) for R1 to R3
assisted by
273/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
W.P.No.37048 of 2024 Ms. Pooja Jain, JSC.
Mr. V.Prashanth Kiran,
Government Advocate,
for R4 & R5.
(In all WP's)
W.P.No.37056 of 2024 Mr. Hari Radhakrishnan Mr. R.P.Pragadish,
(In both WP's) Senior Standing Counsel,
for R1 to R3.
W.P.No.37059 of 2024
Mr. V.Prashanth Kiran,
Government Advocate,
for R4 & R5.
(In both WP's)
W.P.No. 33112 of 2024 Mr. Hari Radhakrishnan Mr. V.Prashanth Kiran,
Government Advocate,
for respondent.
W.P.No.37085 of 2024 Mr. Joseph prabakar Mr. ARL Sundaresan,
Additional Solicitor
General assisted by
Mrs. Revathi manivannan,
Senior Standing Counsel,
for respondent.
W.P.No.37331 of 2024 Mr. G.Natarajan Mr. T.N.C.Kaushik,
Additional Government
Pleader,
for respondent.
W.P.No.37490 of 2024 Mr. N.V.Balaji Mr. C. Harsha Raj,
W.P.No.37498 of 2024 (In all WP's) Special Government
W.P.No.37495 of 2024 Pleader,
W.P.No.37501 of 2024 for respondent.
(In all WP's)
W.P.No.37607 of 2024 Mr. A.Chandrasekaran Mr. A.P.Srinivas,
Senior Standing Counsel,
for R1 & R2.
274/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
Mr.T.N.C.Kaushik,
Additional Government
Pleader,
for R3 to R5
W.P.No. 37688 of 2024 Mr. A.Chandrasekaran Mr. T.Ramesh Kutty,
Senior Standing Counsel,
for R1 & R2.
Mr. C.Harsha Raj,
Special Government
Pleader,
for R3 to R5.
W.P.No.37693 of 2024 Mr. A.Chandrasekaran Mr. A.P.Srinivas,
Senior Standing Counsel,
for R1 & R2.
Mr. V.Prashanth Kiran,
Government Advocate,
for R3 & R4.
W.P.No.37838 of 2024 Mr. A.Chandrasekaran Mr. A.P.Srinivas,
Senior Standing Counsel,
for R1 & R2.
Ms. Amirtha Dinakaran,
Government Advocate,
for R3 to R6.
W.P.No.38092 of 2024 Mr. P.Arumugam Mr. T.N.C.Kaushik,
Additional Government
Pleader for R1.
W.P.No. 38094 of 2024 Mr. P.Arumugam Mr. TNC.Kaushik,
Additional Government
Pleader,
for respondent.
W.P.No.38204 of 2024 Mr. Joseph prabakar Mr. C.Harsha Raj,
Special Government
Pleader,
for R1 & R2.
275/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
W.P.No. 38218 of 2024 Mr. K.A.Parthasarathy Mr. Rajnish Pathiyil,
W.P.No.38232 of 2024 (In all WP's) Senior Standing Counsel,
W.P.No.38226 of 2024 for R2.
Mr. TNC.Kaushik,
Additional Government
Pleader,
for R1 & R3.
(In all WP's)
W.P.No.38338 of 2024 Mrs. R.Hemalatha Mr. C.Harsha Raj,
W.P.No.38341 of 2024 (In both WP's) Special Government
Pleader, for respondent.
(In both WP's)
W.P.No.38342 of 2024 Mr. R.Anish Kumar Mrs. K.Vasanthamala,
Government Advocate,
for respondent.
W.P.No. 38360 of 2024 Mrs. R.Hemalatha Mr. Prashanth Kiran,
W.P.No.38364 of 2024 (In both WP's) Government Advocate,
for respondent.
(In both WP's)
W.P.No.38608 of 2024 Mr. V.Haribabu Mr. C.Harsha Raj,
Special Government
Pleader, for R1 & R2.
W.P.No.38930 of 2024 Mr. B.Syed Abdul Wakeel Ms. Amirtha Dinakaran,
W.P.No.38947 of 2024 (In all WP's) Government Advcoate,
W.P.No.38944 of 2024 for R1, R2 & R5.
W.P.No.38943 of 2024 (In all WP's).
W.P.No. 38940 of 2024
W.P.No.38977 of 2024 Ms. S.Jecintha Mr. V. Prashanth Kiran,
Government Advocate,
for respondent.
Mr. Abdul Hameed Mr. C.Harsha Raj,
W.P.No. 38998 of 2024 Senior Advocate Special Government
W.P.No. 39004 of 2024 for Ms AAV partners Pleader, for respondent.
276/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
(In W.P.No. 38998/2024)
(In both WP's)
Mr. C.Harsha Raj,
Special Government
Pleader,
for R4 to R6 .
(In W.P.No.39004 of 2024)
W.P.No.39058 of 2024 Mr. Joseph prabakar Mr. V.Prashanth Kiran,
Government Advocate,
for respondent.
W.P.No.39260 of 2024 Mr. Abdul Hameed Sr Mr. C.Harsha Raj,
W.P.No.39270 of 2024 Advocate for Special Government
Ms AAV partners Pleader, for respondent .
(In both WP's) (In W.P.No.39260 of 2024)
Mr. C.Harsha Raj,
Special Government
Pleader, for R4 to R6.
(In W.P.No.39270 of 2024)
W.P.No.39282 of 2024 Mrs. R.Hemalatha Mr. C.Harsha Raj,
Special Government
Pleader, for respondent.
W.P.No.39333 of 2024 Mrs. R.Hemalatha Ms. Amirtha Dinakaran,
Government Advocate,
for respondent
W.P.No.39338 of 2024 Mr. B.Raveendran Ms. Amirtha Dinakaran,
Government Advcoate,
for R1 & R2.
W.P.No.39342 of 2024 Mr. B.Raveendran Mr. C.Harsha Raj,
Special Government
Pleader,
for respondent.
W.P.No.39396 of 2024 Mr. K.G.Raghunath Mr. TNC.Kaushik,
Additional Government
Pleader,
for R1 & R2
277/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
W.P.No.39489 of 2024 Mr. N.V.Balaji Mr. V.Pashanth Kiran,
Government Advocate,
for respondent.
W.P.No. 39492 of 2024 Ms. S.Jecintha Mr. V.Pashanth Kiran,
W.P.No. 39495 of 2024 (In both WP's) Government Advocate,
for respondent.
(In both WP's).
W.P.No.39500 of 2024 Mr. Hari Radhakrishnan Mr. K.S.Ramaswamy,
W.P.No. 39507 of 2024 (In all WP's) Senior Standing Counsel
W.P.No.39504 of 2024 takes notice for R1 to R2.
W.P.No. 39503 of 2024
W.P.No.39502 of 2024 Mr. V.Prashanth Kiran,
Government Advocate,
for R4 & R5.
(In all WP's)
W.P.No. 39773 of 2024 Mr. Hari Radhakrishnan Mr. R. Subramaniyam,
W.P.No. 39793 of 2024 (In all WP's) ACGSC for R1
W.P.No. 39790 of 2024 (In W.P.Nos.39773, 39793,
W.P.No. 39787 of 2024 39790, 39787,39775 of
W.P.No. 39781 of 2024 2024)
W.P.No. 39775 of 2024
Mr. K.S. Ramaswamy,
Senior Standing Counsel,
takes notice for R3.
Mr. V. Prashanth Kiran,
Government Advocate,
for R4 to R6.
(In all WP's)
W.P.No.39776 of 2024 Mr. Hari Radhakrishnan Mr. V. Prashanth Kiran,
W.P.No.39779 of 2024 (In all WP's) Government Advocate,
W.P.No.39780 of 2024 for R4 to R6.
W.P.No.39782 of 2024 (In all WP's)
W.P.No.39784 of 2024
W.P.No. 39785 of 2024
W.P.No. 39778 of 2024
278/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
W.P.No.39976 of 2024 Mr.Manoharan S Ms. Amirtha Dinakaran,
Sundharam Government Advocate,
for respondent.
W.P.No.40064 of 2024 Mr. J. Pooventhera Rajan Mrs. K. Vasanthamala,
Government Advocate,
for R1 & R2.
W.P.No. 94 of 2025 Mr. M. Narasimha Mr. S. M. Deenadayalan,
Bharathi Senior Standing Counsel,
for respondent.
W.P.No.173 of 2025 Mrs. R. Hemalatha Mr. C. Harsha Raj,
Special Government
Pleader, for respondent.
W.P.No.177 of 2025 Mrs. R. Hemalatha Ms. Amirtha Dinakaran,
Government Advocate,
for respondent.
W.P.No. 178 of 2025 Ms. R. Harishni for Mrs. K. Vasanthamala,
Mrs. R. Hemalatha Government Advocate,
for respondent.
W.P.No. 196 of 2025 Mr. B. Syed Abdul Ms. Amirtha Dinakaran,
W.P.No. 198 of 2025 Wakeel (In all WP's) Government Advocate,
W.P.No. 200 of 2025 for R1 & R3.
Mr. R. P. Pragadish,
Senior Standing Counsel,
for R2.
(In all WP's)
W.P.No. 207 of 2025 Mr.M.Aravind Mr. T.N.C.Kaushik,
W.P.No. 210 of 2025 Subramaniam, Additional Government
Senior Advocate for Pleader for R1 and R2.
Mr. V.Haribabu.
(In both WP's).
(In both WP's)
W.P.No. 372 of 2025 Mr. V. Haribabu Mrs. K. Vasanthamala,
Government Advocate,
for respondent.
W.P.No. 970 of 2025 M. S. Kanmani Mrs. K. Vasanthamala,
Annamalai Government Advocate,
for respondent.
279/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
W.P.No. 1221 of 2025 Mr. K. Sankaranarayanan Mr. V. Prashanth Kiran,
W.P.No.1224 of 2025 (In both WP's) Government Advocate,
for respondent.
(In both WP's)
W.P.No.1297 of 2025 Mr. Adithya Reddy Mr. C. Harsha Raj,
Special Government
Pleader, for R2 & R3.
W.P.No.1324 of 2025 Mr. Adithya Reddy Mr. C. Harsha Raj,
Special Government
Pleader, for R2 & R3.
Mr. K. S. Ramaswamy,
Senior Standing Counsel,
for R1.
W.P.No.1396 of 2025 Mr. Hari Radhakrishnan Mr. V. Prashanth Kiran,
W.P.No.1401 of 2025 (In all WP's) Government Advocate,
W.P.No. 1404 of 2025 for R4 & R5.
(In all WP's)
W.P.No. 1720 of 2025 Ms. S. Vishnupriya Mr. V. Prashanth Kiran,
Government Advocate,
for R1 & R3.
W.P.No. 1730 of 2025 Ms. S. Vishnupriya Mr. V. Prashanth Kiran,
W.P.No.1736 of 2025 (In both WP's) Government Advocate,
for R1 & R3.
(In both WP's)
W.P.No.1922 of 2025 Mrs. R. Hemalatha Ms. Amirtha Dinakaran,
Government Advocate,
for respondent.
W.P.No.1927 of 2025 Ms. Francy Victor Mrs. K. Vasanthamala,
for Mrs. R. Hemalatha Government Advocate,
for respondent.
W.P.No.1974 of 2025 Ms. S. Vishnupriya Mrs. K. Vasanthamala,
W.P.No.1982 of 2025 (In all WP's) Government Advocate,
W.P.No.1984 of 2025 for R1 & R3.
Mr. ARL Sundaresan,
Additional Solicitor
280/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
General) assisted by
Mrs. Revathi Manivannan,
Senior Standing Counsel,
for R2.
(In all WP's)
W.P.No. 2031 of 2025 Ms. Francy Victor for Mr. V. Prashanth Kiran,
W.P.No.2037 of 2025 Mrs. R. Hemalatha Government Advcoate,
(In both WP's) for respondent .
(In both WP's)
W.P.No. 2034 of 2025 Mr. SP. Chidambaram Mrs. K. Vasanthamala,
Government Advocate,
for R1 & R2.
W.P.No.2035 of 2025 Mr. P. Rajkumar Mr. TNC.Kaushik,
W.P.No.2041 of 2025 (In both WP's) Additional Government
Pleader,
for R2 & R3.
(In both WP's)
W.P.No.2078 of 2025 Mr.B. Raveendran Mr. C. Harsha Raj,
Special Government
Pleader,
for respondent.
W.P.No.2229 of 2025 Mr. Adithya Reddy Mrs. K. Vasanthamala,
Government Advocate,
for R2 & R3.
WP.No.250 of 2025 Mr. Adithya Reddy Mr. C. Harsha Raj,
Special Government
Pleader, for R3.
W.P.No. 2412 of 2025 Mr. Adithya Reddy Mrs. K. Vasanthamala,
Government Pleader,
for R2 & R3.
W.P.No. 2592 of 2025 Mr. Abdul Rahman Ms. Amirtha Dinakaran,
Government Advocate,
for R3.
W.P.No. 2788 of 2025 Mrs. R. Hemalatha Mr. TNC.Kaushik,
W.P.No.2794 of 2025 (In both WP's) Additional Government
Pleader for respondent
(In both WP's)
W.P.No. 2848 of 2025 Mr. S. Mr. Sai Srujan Tayi,
281/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
Muthuvenkataraman Senior Standing Counsel,
assisted by Ms. Pooja Jain,
JSC for R1 to R3.
Mr. TNC Kaushik,
Additional Government
Pleader for R4 & R5.
W.P.No.3122/2025 Mrs. R.Hemalatha Mr. V. Prashanth Kiran,
Government Advocate,
for respondent.
W.P.No.3138 of 2025 Mr. K. Sankaranarayanan Mr. C. Harsha Raj,
Special Government
Pleader, for respondent.
W.P.No.3195 of 2025 Mr.Manoharan S Mr. T.N.C.Kaushik,
Sundharam Additional Government
Pleader,
for R1 & R2.
W.P.No.3338 of 2025 Ms. Francy Victor for Mr. T.N.C.Kaushik,
Mrs. R.Hemalatha Additional Government
Pleader,
for respondent.
W.P.No.3386 of 2025 Mr.Manoharan S Mr. V. Prashanth Kiran,
Sundharam Government Advocate,
for respondent.
W.P.No.3443 of 2025 Ms. S. Vishnupriya Mr. V. Prashanth Kiran,
Government Advocate,
for respondent.
W.P.No. 3577 of 2025 Mrs. R.Hemalatha Mr. T.N.C.Kaushik,
Additional Government
Pleader,
for respondent
W.P.No.3905 of 2025 Mr. A. Chandrasekaran Mr. T.N.C.Kaushik,
Additional Government
Pleader,
for respondent.
W.P.No.4223 of 2025 Mrs. R.Hemalatha Mr. T.N.C.Kaushik,
Additional Government
Pleader,
for respondent.
282/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
W.P.No.3766 of 2025 Mr.Manoharan S Mr. T.N.C.Kaushik,
Sundharam Additional Government
Pleader,
for respondent.
W.P.No.3883 of 2025 Mr. Adithya Reddy Mr. C. Harsha Raj,
W.P.No.3886 of 2025 (In both WP's) Special Government
Pleader, for R2.
Mr. S.M. Deenadayalan,
Senior Standing Counsel,
for R3.
(In both WP's)
W.P.No.3942 of 2025 Mr. Adithya Reddy Mr. R. P. Pragadish,
Senior Standing Counsel,
for R1.
Mr. C.Harsha Raj,
Special Government
Pleader, for R2 & R3.
W.P.No.4443 of 2025 Mrs. R.Hemalatha Ms. Amirtha Dinakaran,
Government Advocate,
for respondent.
W.P.No.4510 of 2025 Mr. A. K. Rajaraman Mr. T.N.C.Kaushik,
W.P.No.4515 of 2025 (In all WP's) Additional Government
W.P.No.4519 of 2025 Pleader,
for R2 to R4.
(In all WP's)
W.P.No.4558 of 2025 Mrs. R. Helamatha Mr. C. Harsha Raj,
Special Government
Pleader,
for respondent.
W.P(MD)No.1116 of 2024 M/s G. Vardhini Mr. N. Dilipkumar,
Senior Standing Counsel,
for respondent.
Mr. V. Prashanth Kiran,
Government Advocate,
283/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
for R4 to R6.
W.P(MD)No.16409 of 2024 Mr.B.Satish Sundar
Mr. K.Govidarajan, DSGI
for R1.
Mr.V. Prashanth Kiran,
Government Advocate,
for R1 & R2.
W.P(MD)No.12870 of 2024 Mr. N. Sudalaimuthu
Mr. P. Sundaravadivel,
for R3.
Mr. V. Prashanth Kiran,
W.P(MD)No. 5687 of 2024 Mr.S.Rajasekar Government Advocate,
for R4 to R7.
Mr.V. Prashanth Kiran,
W.P(MD)No.1918 of 2024 Mr.Vijay Narayan, Government Advocate,
W.P(MD)No.1919 of 2024 Senior Advocate for R1,R2
for
Mr. N. Prasad (In both WP's)
(In both WP's)
W.P(MD)No.1644 of 2024 Mr. N. Prasad Mr.V. Prashanth Kiran,
W.P(MD)No.1647 of 2024 (In all WP's) Government Advocate,
W.P(MD)No.1646 of 2024 for R1 & R2.
W.P(MD)No.1645 of 2024
Mr. Govindarajan, DSGI
for R3.
(In all WP's)
W.P(MD)No.5280 of 2024 Mr. S. Rajasekar Mr.T.N.C.Kaushik,
Additional Government
284/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
Pleader,
for respondent.
W.P(MD)No.6155 of 2024 Mr. S. Karunakar Ms. Amirtha Dinakaran,
Government Advocate,
for R1 & R2.
Mr. J. Alaguram Jothi,
for R3.
W.P(MD)No. 7311 of 2024 Mr.A.Chandrasekaran Mr. C. Harsha Raj,
W.P(MD)No. 7320 of 2024 (In all WP's) Special Government
W.P(MD)No. 6967 of 2024 Pleader,
for R3 to R6.
(In W.P(MD)Nos.7311 &
7320 of 2024).
Mr. C. Harsha Raj,
Special Government
Pleader,
for R3 to R5.
(In W.P(MD)No.6967 of
2024).
Mr. Paramasivam,
for R1
(In W.P(MD)No.7311 of
2024).
Mr. K. Ashok Kumar Ram,
Senior Panel Counsel,
for R1
(In W.P(MD).No.7320 of
2024)
Mr.M.Karthikeya
Venkatachalapathy,
Senior Panel Counsel,
for R1.
(In W.P(MD)No.6967 of
2024
285/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
W.P(MD).No.7485 of 2024 Mr. A.Chandrasekaran Mrs. K. Vasanthamala,
Government Advocate,
for R3 to R6.
Mr. P. Subbiah, CGSPC
for R1.
W.P(MD)No.7729 of 2024 Mr. A.Chandrasekaran Mr. C. Harsha Raj,
W.P(MD)No.7730 of 2024 (In both WP's) Special Government
Pleader,
for R3 to R6.
(In both WP's)
Mr.G.Vidhya Maheswaran,
CGSC
for R1
(In both WP's)
W.P(MD)No.7734 of 2024 Mr.N.Sriprakash for Mr.G.Vidhya Maheswaran,
W.P(MD)No.7735 of 2024 Mr.S.Muthuvenkataraman CGSC for R1.
W.P(MD)No.7736 of 2024 (In all WP's)
Mr.T.N.C.Kaushik,
Additional Government
Pleader,
for R4 to R7.
(In all WP's)
W.P(MD)No.7874 of 2024 Mr. N. Inbarajan Mr.T.N.C.Kaushik,
Additional Government
Pleader,
for R1 to R3.
W.P(MD)No.9598 of 2024 Mr.B. Sivaraman Mr. R. Nandakumar,
W.P(MD)No.9599 of 2024 (In both WP's) Senior Standing Counsel,
for R1.
(In both WP's)
W.P(MD)No.10048 of 2024 Mr. N. Prasad Ms. Amirtha Dinakaran,
W.P(MD)No.10049 of 2024 (In both WP's) Government Advocate,
for R1 & R2.
286/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
(In both WP's).
W.P(MD)No.10628 of 2024 Mr. A. Chandrasekaran Mrs.K.Vasanthamala,
Government Advocate,
for R3 to R5.
W.P(MD)No.10674 of 2024 Mr. A. Chandrasekaran Mr. C. Harsha Raj,
Special Government
Pleader,
for R3 to R6.
M/s B. Deepa , CGSC
for R1.
W.P(MD)No.11930 of 2024 Mr. N. Sudalai Muthu Mr.T.N.C.Kavshik,
Additional Government
Pleader,
for R1 & R2.
W.P(MD)No.12505 of 2024 M/s Baby Jhon Ms. Amirtha Dinakaran,
Pulickaparambil Government Advocate,
for R2 & R3.
Mr. T. Mahendran, CGSC
for R1.
W.P(MD)No.15016 of 2024 Mr. A. Chandrasekaran Mr. C. Harsha Raj,
Special Government
Pleader,
for R3 & R4.
Mr.R.Gowrishankar,
Senior Standing Counsel,
for R5.
W.P(MD)No.16073 of 2024 Mr. S. Karunakar Ms. Amirtha Dinakaran,
Government Advocate,
for R1 & R2.
Mr. H. Velavadhas,
Senior Panel Counsel,
for R3.
W.P(MD)No.16541 of 2024 Mr. S. Karunakar Mrs. K. Vasanthamala,
Government Advocate,
for R1 & R2.
287/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
Mr.K.Govindarajan, DSGI
for R.
W.P(MD)No.16715 of 2024 Mr. B. Satish Kumar Mr. K. Govindarajan, DSGI
for R1.
Mr. R. Nandakmar,
Senior Standing Counsel,
for R3.
Mr.T.N.C.Kaushik,
Additional Government
Pleader,
for R4 to R6.
W.P(MD)No.23146 of 2024 Mr. S. Karunakar Mr.V. Prashanth Kiran,
Government Advocate,
for R1 & R2.
W.P(MD)No.23643 of 2024 Mr. S. Karunakar Ms. Amirtha Dinakaran,
Government Advocate
for R1 & R2.
W.P(MD)No.23652 of 2024 Mr. S. Karunakar Mr. C. Harsha Raj,
Special Government
Pleader,
for R1 & R2.
W.P(MD)No.23653 of 2024 Mr. S. Karunakar Mr. C. Harsha Raj,
Special Government
Pleader,
for R1 & R3.
W.P(MD)No.24685 of 2024 Mr. A. Satheesh Murugan Mr.V. Prashanth Kiran,
Government Advocate,
for R1.
W.P(MD)No.25442 of 2024 Mr. R. Aravindan Mrs.K.Vasanthamala,
W.P(MD)No.26353 of 2024 (In all WP's) Government Advocate,
W.P(MD)No.25639 of 2024 for R1 & R2.
(In all WP's).
W.P(MD)No.25932 of 2024 Mr. A. Chandrasekaran Mr. C. Harsha Raj,
Special Government
Pleader,
for R3 to R6.
288/422
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W.P.Nos.17184 of 2024 etc., batch
WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
Mr. Govindarajan, DSGI
for R1 & R2.
W.P(MD)No.25970 of 2024 Mr. A. Chandrasekaran Mr.T.N.C.Kaushik,
Additional Government
Pleader,
for R3 to R6.
Mr. Govindarajan, DSGI
for R1.
WP(MD)No. 26218 of 2024 Mr.N. Sriprakash for Mr. N. Dilipkumar,
WP(MD)No. 26219 of 2024 Mr.S.Muthuvenkataraman Senior Standing Counsel,
WP(MD)No. 26220 of 2024 for R1 to R3, R5 & R6.
(In all WP's)
Ms. Amirtha Dinakaran,
Government Advocate,
for R4.
(In all WP's).
W.P(MD)No.27632 of 2024 Mr. A. Chandrasekaran Mr. Govindarajan, DSGI
for R1 & R2.
Mr.V. Prashanth Kiran,
Government Advocate,
for R3 to R6.
W.P(MD)No.27635 of 2024 Mr. A. Chandrasekaran Mr. Govindarajan, DSGI
for R1 & R2.
Mrs. K. Vasanthamala,
Government Advocate,
for R3 to R5.
W.P(MD)No.28242 of 2024 Mrs. R. Hemalatha Mr. C. Harsha Raj,
Special Government
Pleader
for respondent.
W.P(MD)No.29198 of 2024 Mr. S. Karunakar Mr. T.N.C.Kaushik,
Additional Government
Pleader,
for R1 & R2.
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WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
W.P(MD)No.29952 of 2024 Mr.R.Mohana Sundharam Mr.V. Prashanth Kiran,
W.P(MD)No.29951 of 2024 (In both WP's) Government Advocate,
for R1 & R2.
(In both WP's).
W.P(MD)No.30180 of 2024 Mr. A. Satheesh Murugan Ms.Amirtha Dinakaran,
Government Advocate,
for R1 & R2.
W.P(MD)No.30276 of 2024 Mr. M. N. Bharathi Mrs. K.Vasanthamala,
W.P(MD)No.30277 of 2024 (In both WP's) Government Advocate,
for respondent.
(In both WP's).
W.P(MD)No.30312 of 2024 Mr. R. Aravindan Mr. C. Harsha Raj,
Special Government
Pleader,
for R1 to R3.
W.P(MD)No.30487 of 2024 Mr. R. Aravindan Mr.V. Prashanth Kiran,
Government Advocate,
for R1 to R3.
W.P(MD)No.31166 of 2024 Mr. D. Kanagasundaram Ms. Amirtha Dinakaran,
Government Advocate,
for R1 to R3.
W.P(MD)No.31459 of 2024 Mr. M. N. Bharathi Mr. Govindarajan, DSGI
for R1 to R3
Mrs. K. Vasanthamala,
Government Advocate,
for R4 & R5.
W.P(MD)No.27295 of 2024 Mr. A. Satheesh Murugan Mr. C. Harsha Raj,
Special Government
Pleader,
for R1 & R2.
W.P(MD)No.27364 of 2024 Mr.S.Muthuvenkataraman Mr.T.N.C.Kaushik,
Additional Government
Pleader,
for R1 & R2.
W.P(MD)No. 510 of 2025 Mr. A. Chandrasekaran Mr.G.Vidhya Maheswaran,
CGSC
for R1.
Mr.V. Prashanth Kiran,
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WRIT PETITION ADVOCATE FOR THE ADVOCATE FOR THE
NUMBER PETITIONER RESPONDENT
Additional Government
Pleader,
for R3 to R6.
W.P(MD)No.625 of 2025 Mr. A. Satheesh Murugan Ms. Amirtha Dinakaran,
Government Advocate,
for R1 & R2.
W.P(MD)No.1366 of 2025 Mr. Hari Radhakrishnan Mrs. K. Vasanthamala,
W.P(MD)No. 1367/2025 Government Advocate.
W.P(MD)No. 1368/2025 (In all WP's) for R3 to R5
W.P(MD)No. 1369/2025 (In W.P(MD)No.1367 to
W.P(MD)No. 1370/2025 1370 of 2025)
and
for R2 to R4,
(In W.P(MD)No.1366 of
2025)
W.P(MD)No.1517 of 2025 Mr. A. Satheesh Murugan Mr.V. Prashanth Kiran,
Government Advocate
for R1 & R2.
*****
COMMON ORDER
The present batch of writ petition is filed challenging validity of
Notification Nos.9/2023 and 56/2023, on the premise that conditions
precedent were non-existent for their issuance and mandatory procedural
conditions (Recommendation of GST Council) for exercise of power
under Section 168A of Central Goods and Services Tax Act, 2017
(hereinafter referred to as “CGST Act”) was not complied.
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2. Overview of GST Act:
2.1. It may be necessary to give a broad overview of the GST Act.
Article 246A of Constitution was introduced vide 101st Constitution
amendment, whereby Parliament and State Legislatures were conferred
with power to make laws with respect to Goods and Service Taxes.
Pursuant to the power conferred under Article 246A of the Constitution,
Parliament enacted CGST Act and Integrated Goods & Services Tax Act,
while the States enacted their respective State Goods and Service Tax
Acts, including the State of Tamil Nadu, which introduced Tamil Nadu
Goods and Service Tax Act (hereinafter referred to as “TNGST Act”).
The above enactments were introduced with effect from 01.07.2017.
Goods and Services Tax (GST) represents a pivotal shift in indirect
taxation, subsuming various indirect taxes levied by the Union and States
with a unified system. This transformation under the GST regime was
intended to streamline the tax process, alleviate the complexity and
multiplicity of previous taxes.
2.2. Goods and Services Tax (GST) consolidated numerous Central
and State taxes into a single tax system. The indirect taxes that were
absorbed into GST:-
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W.P.Nos.17184 of 2024 etc., batchCentral Taxes Subsumed:
(a)Central Excise Duty (CENVAT)
(b)Additional Excise Duties
(c)Duties of Exercise (Medicinal and Toilet Preparations)
(d)Additional Duties of Exercise (Goods of Special Importance)
(e)Additional Duties of Exercise (Textiles and Textile Products)
(f)Additional Duties of Customs (Countervailing Duty, CVD)
(g)Service Tax
(h)Central Surcharge and Cess
State Taxes Subsumed:
(a)State VAT (Value Added Tax)
(b)Central Sales Tax
(c)Luxury Tax
(d)Entry Tax (All Forms)
(e)Entertainment and Amusement Tax
(f)Taxes on Advertisements
(g)State Surcharge and Cess
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3.Circumstances leading to introduction of Section 168A of CGST Act
and impugned notification:
3.1. I shall now deal with the background leading to introduction
of Section 168A of CGST Act and impugned notifications.
3.2. During 2019-20, there was outbreak/onset of corona virus
pandemic in the country inflicting considerable difficulties on the public
at large. A year later, pandemic appeared to relent, only to deceptively
re-emerge. A few months after country appeared to be returning to
normalcy, there was a second wave resulting in another steep rise in
Covid-19 virus cases engulfing the entire nation. The devastation caused
by the 2nd wave of Covid was even worse than the 1st wave. The
unprecedented crisis caused by Covid-19, necessitated Hon’ble Supreme
Court taking suo muto cognizance of difficulties faced by litigants and
other stakeholders across the nation. Hon’ble Apex Court passed a series
of orders commencing with order dated 06.05.2020 and culminating in
order dated 10.01.2022, whereby Hon’ble Apex Court excluded certain
periods for the purposes of reckoning limitation and also extended period
of limitation, where limitation had already expired during the period of
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3.3. In the meanwhile, an ordinance was promulgated by the
President of India titled “THE TAXATION AND OTHER LAWS
(RELAXATION OF CERTAIN PROVISIONS) ORDINANCE, 2020”.
The above ordinance was intended to provide relaxation in relation to
administering and enforcing provisions of certain Acts in view of spread
of Covid-19 pandemic across the globe including India. It was found
imperative to relax certain provisions, including extension of time limit
in taxation and other laws. Since Parliament was not in session, the
President being satisfied that circumstances warranted immediate action,
promulgated the above ordinance in exercise of the power under Clause
(1) of Article 123 of the Constitution. Chapter VII to said ordinance
provided for amendment to CGST Act, 2017, whereby Section 168A was
inserted.
3.4. Above ordinance became an Act of Parliament titled “THE
TAXATION AND OTHER LAWS (RELAXATION OF CERTAIN
PROVISIONS) ACT, 2020”. Section 168A to CGST Act, 2017, was
inserted vide Chapter VI to said Act, whereby Government was conferred
power under special circumstances to extend time limit specified in, or
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prescribed or notified under the CGST Act in respect of actions which
cannot be completed or complied with due to force majeure.
3.5. Impugned Notifications viz., Notification Nos.9/2023 and
56/2023 and G.O.(Ms).No.41 dated 05.04.2023 and G.O.(Ms).No.1
dated 02.01.2024 were issued by Central and State Government, in
exercise of their power conferred under Section 168A of CGST Act. It is
the validity of above notifications which are the subject matter of
challenge in the present batch of writ petitions.
4. Provisions relating to limitation under GST Act:
4.1. Before proceeding further, it may be useful to have a broad
overview of provisions relating to limitation under CGST Act, relating
to determination of tax not paid or short paid or erroneously refunded or
input tax credit wrongly availed or utilised.
4.2. Section 73 of CGST Act deals with determination of tax not
paid or short paid or erroneously refunded or input tax credit wrongly
availed or utilised, in cases not involving fraud, suppression of facts or
wilful mis-statement. Sub-section (10) to Section 73 of CGST Act,
provides that the proper officer shall issue an order under sub section (9)
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W.P.Nos.17184 of 2024 etc., batchto Section 73 of CGST Act, determining the amount of tax, interest and
penalty within three years from the due date for furnishing annual return
for the relevant financial year. The said sub-section (10) of Section 73 of
CGST Act, is reproduced below:
“73 (10). The proper officer shall issue the order under
sub-section (9) within three years from the due date for
furnishing annual return for the financial year to which the tax
not paid or short paid or input tax credit wrongly availed or
utilized relates to or within three years from the date of erroneous
refund.”
4.3. Sub-section (2) of Section 73 of CGST Act mandates that a
show cause notice shall be issued in this regard, at least three months
prior to time limit for passing orders specified under sub-section (10).
The said sub-section (2) of Section 73 of CGST Act, is reproduced
below:
“73 (2) the proper officer shall issue the notice under sub-
section (1) at least three months prior to the time limit specified
in sub-section (10) for issuance of order.”
4.4. It would be clear that the period within which a show cause
notice can be issued and an order determining tax liability can be passed
by the proper officer are reckoned with reference to due date for filing
annual returns. Section 73 of CGST Act, enables authorities to issue
notice and pass orders under sub-section (2) and (10) to Section 73 of
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CGST Act, within a period of two years and nine months and three years
respectively, from the due date of filing annual return.
4.5. Section 44 of CGST Act, deals with filing of annual returns.
Sub-section (1) of Section 44 of CGST Act, stood as below, prior to
amendment:
“44(1) Every registered person, other than an input
service distributor, a person paying tax under section 51 or
section 52, a casual taxable person and a non-resident taxable
persons, shall furnish an annual return for every financial year
electronically in such form and manner as may be prescribed on
or before the thirty first day of December following the end of
such financial year.
Provided that the Commissioner may, on the
recommendations of the Council and for reasons to be recorded
in writing, by notification, extend the time limit for furnishing the
annual return for such class of registered persons as may be
specified therein.”
(emphasis supplied)
4.6. Sub-section (1) of Section 44 of CGST Act, stood amended as
below, with effect from 01.08.2021:
“44(1) Every registered person, other than an input
service distributor, a person paying tax under section 51 or
section 52, a casual taxable person and a non-resident taxable
persons, shall furnish an annual return, which may include a self-
certified reconciliation statement, reconciling the value of
supples declared in the return furnished for the financial year,
with the audited annual financial statement for every financial
year electronically, within such time and in such form and in such
manner as may be prescribed.”
4.7. Simultaneously, Rule 80 of CGST Rules, 2017, had been
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amended, wherein the due date for filing annual return for a financial
year is prescribed as, on or before 31st day of December following the
end of such financial year. It may be relevant to note that the due date for
filing annual return came to be prescribed through rules, with effect from
01.08.2021. Prior thereto, Section 44(1) of the CGST Act, required every
registered person to furnish annual return for every financial year on or
before 31st December following the end of such financial year.
4.8. It is relevant to note that due dates for filing annual returns
provided under Section 44 of CGST and TNGST Act, were extended
from time to time, for a variety of reasons inter alia including the fact
that GST levy and compliance being new and frequent technical glitches
in GST portal, etc. Extensions so granted are Tabulated below. The
extensions set out in the Table below were granted in exercise of powers
conferred under Section 44 of CGST Act:
S.No. Year Original Extended Remarks
Due date due date for
for filing filing
Annual annual
return return
1 2017- 31.12.201 05.02.2020 Notification 6/2020 Central Tax
18 8 (for certain Dt. 03.02.2020
States) and
07.02.2020
(for other
States)
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S.No. Year Original Extended Remarks
Due date due date for
for filing filing
Annual annual
return return
2 2018- 31.12.201 30.06.2020 Notification 15/2020 Central Tax
19 9 Dt. 23.03.2020
30.09.2020 Notification 41/2020 Central Tax
Dt. 05.05.2020
30.10.2020 Notification 69/2020 Central Tax
Dt. 30.09.2020
31.12.2020 Notification 80/2020 Central Tax
Dt. 28.10.2020
3 2019- 31.12.202 28.02.2021 Notification 95/2020 Central Tax
20 0 Dt. 30.12.2020
31.03.2021 Notification 4/2021 Central Tax
Dt. 28.02.2021
5. As the ground of challenge to the notification issued by the
Central and State Government are one and the same to avoid duplicity, I
propose to deal with the challenge to Central Notifications, for the
decision/conclusion in relation thereof would govern the
Notifications/Government orders issued by the State Government.
6. Case of Petitioners:
6.1. On behalf of the petitioners submissions were advanced by
learned counsels for the petitioners viz., Mr.Vijay Narayan,
Dr.Muralidhar, Mr.Sujit Ghosh, Mr.Abdul Hameed, Senior Advocates,
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W.P.Nos.17184 of 2024 etc., batchMr.N.Sri Prakash, Mr.N.Sri Prasad, Mr.Raghavan Ramabadran,
Mr.G.Natarajan, Mr.V.Srikanth. The contentions of petitioners can be
broadly divided into three parts viz.,
A) Common submission relating to challenge to Notification Nos.9
and 56 of 2023;
B) Additional submissions relating to Notification No.56 of 2023;
C) Impact of Supreme Court order under Article 142 of the
Constitution, vis-a-vis on the impugned notification.
A. Common Submissions with regard to challenge to Notification
Nos.9/2023 and 56/2023:
a) (i) Section 168A of CGST Act enables exercise of power, which
is in the nature of delegated legislation and not conditional legislation.
(Hamdard Dawakhana vs. Union of India reported in AIR 1960 SC 554).
Impugned Notifications must be understood and tested as a delegated
legislation.
(ii) Section 168A(1) of CGST Act empowers/delegates to
Central/State Government, to exercise discretionary legislative powers.
Therefore, impugned Notification Nos.9 and 56 of 2023 are a piece of
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delegated legislation issued under said provisions and open to be tested
on all grounds available for a challenge of an administrative act1 .
(b) Section 73(10) of CGST and TNGST Acts reflects legislative
policy with regard to limitation for determination of tax not paid or short
paid or erroneously refunded or input tax credit wrongly availed or
utilized. Section 168A of CGST Act, confers power on Government to
issue notifications extending time limit specified in, or prescribed or
notified under CGST Act, in respect of actions which cannot be
completed or complied with due to force majeure. Above power to issue
notifications extending time limits conferred under Section 168A of
CGST Act, inter alia in respect of time limit prescribed under Section 73
of CGST Act, is an exception to the legislative policy reflected in Section
73 of CGST Act. Being an exception to legislative policy it ought to be
strictly construed.
(c) Condition precedent for exercise of power under Section 168A
of CGST Act inter alia includes the following viz.,
(i) There must be a force majeure event affecting implementation
of any of the provisions of the CGST Act within the meaning of
1. Indian Express Newspapers (Bombay) Pvt. Ltd vs. Union of India, AIR 1986 SC 515
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Explanation to Section 168A of the CGST Act.
(ii) Actions for which time limit is specified in or prescribed or
notified under the CGST Act “cannot be” completed or complied with.
(iii) Such actions cannot be completed or complied with “due to”
force majeure.
The above ingredients are jurisdictional facts or conditions
precedent for exercise of power by the Central Government/State
Government under Section 168A(1) of the Acts.
(d) Expression “due to”, employed under Section 168A of CGST
Act, is with reference to and qualifies “force majeure”. Expression “due
to”, ought to be understood as referring to “causa causans” and not
“causa sine qua non”. In other words, power under Section 168A of
CGST Act, to extend time limit specified in, or prescribed or notified
under, the Act in respect of actions which cannot be completed or
complied with under Section 168A of CGST Act, is premised on
Government arriving at a satisfaction taking into account relevant
factors, which would show that there was force majeure that such force
majeure was the proximate cause behind the inability of authorities under
the Act, to complete actions within the time limit specified, prescribed or
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notified under the Act.
(e) Expression “cannot” employed in Section 168A of CGST Act,
conveys “an impossibility” and not mere difficulty or something which
prevented actions being completed or complied within prescribed period.
(f) That GST Council while recommending exercise of power
under Section 168A of CGST Act, and issuance of notifications thereof
failed to take into account relevant materials thereby vitiating the
notification which inter alia includes the following:
(i) Office Memorandum of the Ministry of Personnel, Public
Grievances and Pension, Government of India dated 06.02.2022.
(ii) D.O.No.40-3/2020-DM-1(A) of the Home Secretary,
Government of India, dated 22.03.2022 addressed to all Chief Secretaries
of all States.
(iii) CAG Report No.5 of 2022 for the period 01.04.2020 to
31.03.2021 dated 31.03.2022.
(iv) Report of CAG for the period 2021-22 bearing No.7 of 2024
dated 21.06.2024.
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6.2. That on a collective consideration of relevant materials placed
before this Court, it would be clear that inability on the part of revenue to
issue notices, complete adjudication within time limit stipulated under
Section 73 of the CGST Act, was not in view of any extraneous factor
much less force majeure but attributable wholly to inaction and delay on
the part of revenue in setting up suitable system/infrastructure for
effectively carrying out scrutiny and audit proceedings. Difficulty, if any,
in complying with time limit for action under Section 73 of the CGST
Act is self imposed and not attributable to any external factor much less
“force majeure”, thereby vitiating exercise of power under Section 168A
of CGST Act rendering it invalid.
6.3. It is contended that materials relevant to decide the need for
exercise of power under Section 168A of CGST Act, were not placed
before GST Council, thus recommendation of GST Council itself is
rendered vulnerable to challenge for failing to take into account relevant
factors.
B. Additional submissions regarding challenge to Notification No.56 of
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2023 :
6.4. In addition to the submissions set out above, which is common
to the challenge to Notification Nos.9 and 56 of 2023, following
additional submissions were made with reference to challenge to
Notification No.56 of 2023 dated 28.12.2023:
a) Recommendation of GST Council is a pre-condition for
issuance of notification in terms of Section 168A of the CGST Act. That
impugned Notification No.56 of 2023, was issued even before any
recommendation was made by GST Council. Absent such
recommendation, the impugned notification would be rendered void for
non compliance with the above pre-requisite for exercise of power under
Section 168A of CGST Act.
b) The impugned notification was issued on the basis of decision
of GST Implementation Committee (hereinafter referred to as “GIC”).
That in terms of Section 168A of CGST Act, notification ought to be
issued by the Government on the recommendation of GST Council. The
GST Council is a constitutional body. Recommendation by GIC cannot
be a substitute for one by GST Council for the purpose of Section 168A
of CGST Act.
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c) That a ratification by the GST Council of the recommendation
made by GIC post issuance of impugned notification would not validate
issuance of a notification. This is in view of the reason that what is
contemplated is issuance of notification “on” the recommendation of the
GST Council. It is trite law that where a statute requires a particular act
to be done in a particular manner that act has to be done in that manner
and no other. The impugned notification is contrary to the above settled
principle.
d)The impugned notification suffers from the vice of abdication of
authority by the GST Council and usurping of power vested with GST
Council by GIC, which vitiates and renders the impugned notification a
nullity.
e) That the impugned notification is contrary to the maxim
“delegatus non potest delegre” i.e., a delegate cannot delegate.
f) That the recital in the impugned notification that “the
Government, on the recommendation of the Council, hereby, extends the
time limit specified under sub section 10 of section 73 for issuance of
order ….” is wholly false inasmuch as admittedly the impugned
notification has been issued not on the basis of the recommendation of
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the GST Council instead on the basis of recommendation of GIC. The
impugned notification thus suffers from malice in law.
C. Submissions relating to the effect of Order of the Hon’ble
Supreme Court under Article 142 of Constitution of India extending the
limitation and excluding certain period for the purpose of limitation in
respect of judicial/quasi judicial proceedings vis-a-vis impugned
notifications:
6.5. That power under Article 142 of the Constitution, cannot be
used to supplant substantive law applicable to the case or cause under
consideration.2 Power under Article 142 of the Constitution, cannot be
exercised in a manner where it would be in direct conflict with what has
been expressly provided for in a statute expressly dealing with the
subject. Ordinarily the Apex Court even while exercising its jurisdiction
under Article 142 of the Constitution cannot disregard a statutory
provision governing a subject. The directions under Article 142 of the
Constitution would govern, and be binding only until the
legislature/executive steps in to substitute vacuum filled by the judicial
2. Supreme Court Bar Association vs. Union of India and another reported in (1998) 4
SCC 409308/422
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W.P.Nos.17184 of 2024 etc., batchorder. Order under Article 142 of the Constitution has a shelf life only
until a specific enactment/executive order is put in place.3
6.6. That the orders under Article 142 of the Constitution
including the order dated 10.01.2022, whereby the Hon’ble Apex Court
excluded the period from 15.03.2020 till 28.02.2022, would cease to
have effect with the introduction of Section 168A to the CGST Act with
effect from 31.03.2020, and in any view with effect from 05.07.2022
with the issuance of Notification No.13 of 2022 dated 05.07.2022.
7. Case of the Respondents:
7.1. The submission of the respondents can be divided into three
parts viz.,
A) Common submission relating to validity of Notification No.9
and 56/2023;
B) Submission relating to validity of Notification No.56/2023;
C) Impact of order of Apex Court under Article 142 of the
Constitution vis a vis impugned notifications;
A) Common submission relating to validity of Notification No.9 and
3. Vineet Narain and Others vs. Union of India and another reported in (1998) 1 SCC
226, Kalyan Chandra Sarkar vs. Rajesh Ranjan and another reported in (2005) 3 SCC
284
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56/2023:
a) That Notification No.13 of 2022 dated 05.07.2022 was issued
under Section 168A of CGST Act, on recommendation of the Council in
partial modification of Notification No.35 of 2020 dated 30.04.2020 and
Notification No.15 of 2021 (Central Tax) dated 01.05.2021.
Notification No.13/2022-Central Tax dated 05.07.2022 shall be deemed
to have come into force with effect from the 1 st day of March, 2020
whereby the Government,
i) Extends the time limit specified under sub-section (10) of
Section 73 of CGST Act for issuance of order under sub-section(9) of
Section 73 of the said Act, for recovery of tax not paid or short paid or of
input tax credit wrongly availed or utilized in respect of a tax period for
the financial year 2017-18, upto the 30th day of September 2023;
ii) Excludes the period from the 1st day of March, 2020 to the 28th
day of Febraury, 2022 for computation of period of limitation under sub
section (10) of Section 73 of the said Act for issuance of order under sub
section (9) of Section 73 of the CGST Act, for recovery of erroneous
refund; and
iii) Excludes the period from the 1st day of March, 2020 to the 28th
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day of February, 2022 for computation of period of limitation for filing
refund application under Section 54 or Section 55 of the CGST Act.
b) Notification No.9 of 2023 extended the time limit specified
under sub-section (10) of section 73 for issuance of order under sub-
section (9) of Section 73 of the CGST Act, for recovery of tax not paid or
short paid or of input tax credit wrongly availed or utilised, relating to
the period as specified below, namely:
(i) for the FY 2017-18, up to the 31st day of December, 2023;
(ii) for the FY 2018-19, up to the 31st day of March, 2024;
(iii) for the FY 2019-20, up to the 30th day of June, 2024.
c) That Notification No.9/2023 ought to be read in conjunction
with the principal Notification Nos.35/2020-CT, 14/2021-CT and
13/2022-CT inasmuch as Notification No.9 of 2023, is issued in partial
modification of Notification Nos.35 of 2020, 14 of 2021 and 13 of 2022
dated 03.04.2020, 01.05.2021 and 05.07.2022.
d) That Notification No.9 of 2023 was issued pursuant to the 49th
meeting of GST Council after taking into account difficulties faced by
Government Department during Covid period due to reduced staff,
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attending offices resulted in delay in scrutiny and audit. Law Committee
also proposed that in view of restrictions and difficulties faced due to
Covid-19 pandemic, the need for extending the time limit for passing
orders under Section 73(10) of CGST Act, by a further period of 3
months for the years 2017-18, 2018-19 and 2019-20. That the extension
was in view of the difficulty faced in getting requisite data/information to
carry out scrutiny, assessment or audit within the limitation prescribed.
e) On the recommendation of GST Council that action, notices,
orders under Section 73 of the CGST Act, cannot be completed within
the time limit specified under Section 73 of CGST Act, due to force
majeure time limit for taking action under Section 73 of CGST Act,
stood extended vide impugned notification No.9/2023.
f) That Covid-19 pandemic would constitute force majeure for the
purposes of Section 168A of CGST Act. The impugned notification
No.9/2023 was validly issued in compliance with the mandate contained
in Section 168A of CGST Act.
g) That Covid Pandemic not only affected the
implementation/administration of GST Act, in terms of issuing notices to
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backlog with regard to audit/scrutiny, assessment and adjudication which
was a direct and proximate effect of pandemic (even after covid-19 cases
had declined). The submissions of the petitioners that impugned
notification No.9/2023 issued under Section 168A of CGST Act, was not
warranted as it could not be said that CGST Act, could not have been
implemented due to force majeure, is devoid of merits. Reliance was
placed on the following judgments:
(i) M/s.Brunda Infra Pvt. Limited and Others vs. Additional
Commissioner of Central Tax, Hyderabad and Others (Telangana High
Court) reported in 2025 SCC OnLine TS 145
(ii) M/s.Graziano Transmissoini vs. Goods and Services Tax and
Others (Allahabad High Court) reported in 2024 SCC OnLine All 3012
h) That examination of availability or non-availability of materials
and adequacy thereof for the Council, to make its recommendation under
Section 168A of CGST Act, in view of force majeure is beyond the scope
of judicial review. Reliance was placed on the judgments of Telengana
and Allahabad High Court judgments referred to supra in support thereof.
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B) Submission relating to validity of Notification No.56/2023:
a) That Article 279A(8) of Constitution vests the Council with
power to decide and adopt procedures to discharge its function. That
GST Council had approved constitution of GST implementation
Committee and other Standing Committees in its 14th GST Council
Meeting. Importantly, in 17th GST Council Meeting it was resolved that
GST Council may delegate power to GST Implementation Committee to
decide on urgent matters and also prescribe the procedure for obtaining
views/comments and approval of Council. During Covid Pandemic in
view of difficulties in convening meetings as and when required at short
notices, GIC was required to suggest recommendation which was
thereafter circulated to the Members of Council and approved by the
Chairperson. It was submitted that contention of petitioners that
impugned notifications were not made on the recommendation of GST
Council instead on recommendation of GIC is without merit.
b) That procedure adopted in framing recommendation by Council,
is in any view protected by Article 279A (10) of the Constitution.
Importantly, recommendation for issuance of impugned notification No.
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56 of 2023 was circulated to the Members of the Council and also
approved by the Chairperson. Recommendation was tabled in 53rd GST
Council Meeting under the head “For information/Ratification”, which is
in consonance with procedure adopted by Council in 17th GST Council
Meeting. Submission of petitioners that there was delegation by GST
Council of its function to make recommendation under Section 168A of
CGST Act lacks merit.
C) Impact of order of Apex Court under Article 142 of the Constitution
on the impugned notification:
a) The Suo motu orders of the Hon’ble Supreme Court extending
the time period for limitation, would in any view save the validity of
notices/orders of adjudication from limitation. That power of the Hon’ble
Supreme Court under Article 142 of the Constitution is to do complete
justice and cannot be limited or restricted by provisions of statute.4
b) That orders under Article 142 of the Constitution do not lose its
effect with the issuance of notifications under Section 168A of the CGST
Act viz., Notification No.13/2022 dated 05.07.2022. Reliance was placed
4. Delhi Judicial Services Association Tiz Hazari Court, Delhi vs. State of Gujarat
and Others reported in (1991) 4 SCC 406.
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on the decisions of the Hon’ble Apex Court in V.S.Palanivel vs. Sri
Lakshmi Hotels (P). Ltd., reported in 2025 1 SCC 559 and GPR Power
Solutions Pvt. Ltd., vs. Supriyo Chaudhuri reported in 2021 17 SCC 312
in support of the above contentions.
8. Questions for consideration:
A) Whether notifications issued by the Government in exercise of
its power under Section 168A of CGST Act is a piece of conditional or
delegated legislation.
B) Whether Section 168A read with impugned notifications is an
exception to the legislative policy under the GST Act with regard to
limitation for issuing notices/passing orders under Section 73 of CGST
Act and thus ought to be construed strictly.
C) Whether a delegated legislation can be challenged on the
ground of failing to take into account relevant factors and if so, whether
factors relevant for determining existence of circumstances warranting
recommendation for exercise of power under Section 168A of CGST Act,
were left out by the Council, thereby vitiating the recommendation and
impugned notifications issued thereon such recommendation.
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D) Whether recommendation by GST Council for issuance of
notifications under Section 168A of CGST Act, is mandatory and non
compliance would render the legislative exercise by the delegate a
nullity.
E) Whether ratification of recommendation by GIC by the GST
Council post issuance of Notification No. 56 of 2023, would constitute
sufficient compliance with the mandate on recommendation contained in
Section 168A of CGST Act or there was any abdication of authority by
GST Council or arrogation/usurping of powers vested with the Council
by GIC.
F) Whether the suo muto orders of the Hon’ble Supreme Court
under Article 142 of the Constitution, would continue to remain binding
even after introduction of Section 168A of CGST Act and issuance of
notifications by the Government in exercise of its power thereon.
9. I shall proceed to answer above questions in seriatim:
A) Whether notifications issued by the Government in exercise of
its power under Section 168A of CGST Act is a piece of conditional or
delegated legislation.
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9.1. To answer the above question it is necessary to bear in mind
that a distinction exists between what is called conditional legislation and
delegated legislation proper5. In case of conditional legislation, the
legislation is complete in itself but its operation is made to depend on
fulfilment of certain conditions and what is delegated to an outside
authority, is the power to determine according to its own judgment
whether or not those conditions are fulfilled. In case of delegated
legislation proper, some portion of the legislative power of the legislature
is delegated to the outside authority in that, the legislature, though
competent to perform both the essential and ancillary legislative
functions, performs only the former and parts with the latter, i.e., the
ancilliary function of laying down details in favour of another for
executing the policy of the statute enacted. The distinction between the
two exists in this that whereas conditional legislation contains no
element of delegation of legislative power and is therefore not open to
attack on the ground of excessive delegation, delegated legislation proper
does confer some legislative power on some outside authority and is
therefore open to attach on the ground of excessive delegation.
9.2. It may also be relevant to refer to the judgment of the Hon’ble
5. Delhi Laws Act, 1912 In re, AIR 1951 SC 332, pp.398 to 400 (paras 236 to 242): 1951 SCR 747;
Hamdard Dawakhana vs. Union of India, AIR 1960 SC 554, pp.566, 567.
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Supreme Court in Hamdard Dawakhana v. Union of India reported in
1959 SCC OnLine SC 38, wherein the distinction between conditional
and delegated legislation was explained as under:
“…28.This means that the legislature having laid down the
broad principles of its policy in the legislation can then leave the
details to be supplied by the administrative authority. In other
words by delegated legislation the delegate completes the
legislation by supplying details within the limits prescribed by the
statute and in the case of conditional legislation the power of
legislation is exercised by the legislature conditionally leaving to
the discretion of an external authority the time and manner of
carrying its legislation into effect as also the determination of the
area to which it is to extend; (Queen v. Burah [(1878) 3 App Cas
889] ; Russell v. Queen [(1882) 7 App Cas 829, 835] ; King-
Emperor v. Benoarilal Sarma [(1944) LR 72 IA 57] ; Sardar
Indar Singh v. State of Rajasthan [(1957) SCR 604] ) Thus when
the delegate is given the power of making rules and regulations
in order to fill in the details to carry out and subserve the
purposes of the legislation the manner in which the requirements
of the statute are to be met and the rights therein created to be
enjoyed it is an exercise of delegated legislation. But when the
legislation is complete in itself and the legislature has itself made
the law and the only function left to the delegate is to apply the
law to an area or to determine the time and manner of carrying it
into effect, it is conditional legislation…
29. In an Australian case relied upon by the learned
Solicitor-General the prohibition by proclamation of goods under
Section 52 of the Customs Act, 1901 was held to be conditional
legislation : Baxter v. Ah Way [8 Com LR 626, 634, 637, 638]
According to that case the legislature has to project its mind into
the future and provide as far as possible for all contingencies
likely to arise in the application of the law, but as it is not
possible to provide for all contingencies specifically for all cases,
the legislature resorts to conditional legislation leaving it to some
specified authority to determine in what circumstances the law
should become operative or to what its operation should be
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638.
30. Broadly speaking these are the distinguishing features
of the two forms of delegation and these are their characteristics.
The question is in which compartment does the power given in
the Act fall. ”
9.3. Having set out the distinction between conditional and
delegated legislation, I shall now examine Section 168A of CGST Act
and the impugned notifications issued thereunder. Section 168A of
CGST Act reads as under:
“168A. Power of Government to extend time limit in
special circumstances
(1) Notwithstanding anything contained in this Act, the
Government may, on the recommendations of the Council, by
notification, extend the time limit specified in, or prescribed or
notified under, this Act in respect of actions which cannot be
completed of complied with due to force majeure.
(2) The power to issue notification under sub-section (1)
shall include the power to give retrospective effect to such
notification from a date not earlier than the date of
commencement of this Act.
Explanation: For the purposes of this section, the expression
“force majeure” means a case of war, epidemic, flood, drought,
fire, cyclone, earthquake or any other calamity caused by nature
or otherwise affecting the implementation of any of the provisions
of this Act.”
9.4. Legislature as a matter of policy provided for limitation for
completion or compliance of actions under the CGST Act. However,
legislature introduced Section 168 A of CGST Act, as it was of the view
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that there may be circumstances which would warrant departing from the
limitation prescribed by extending the time limit for completing or
complying actions under the Act. It must be borne in mind that limitation
is founded on public policy and its prescription primarily legislative in
character.
9.5. Keeping the distinction between a conditional and delegated
legislation and applying the above principle to Section 168A of the
CGST Act, it appears that after laying down the policy, legislature has
left to the discretion of the delegate i.e., the Government to extend time
limit in special circumstances in terms of Section 168A of CGST Act,
viz., where actions cannot be complied or completed within the time
limit specified or prescribed or notified due to force majeure.
9.6. It would appear that the discretion conferred under Section
168A of CGST Act, to issue a notification to extend time limit in special
circumstances is more in the nature of a delegated legislation than
conditional legislation, inasmuch as it results in modifying the limitation
provided under the Act. The above conclusion stands fortified if one
bears in mind as observed supra that limitation is founded on public
policy and its prescription is primarily legislative in nature.
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B) Whether Section 168A read with impugned notifications is an
exception to the legislative policy under the GST Act with regard to
limitation for issuing notices/passing orders under Section 73 of CGST
Act and thus ought to be construed strictly.
9.7. To answer the above question, it may be necessary to refer to
sub sections (2) and (10) to Section 73 of CGST Act, which reads as
under:
“73. Determination of tax not paid or short paid or
erroneously refunded or input tax credit wrongly availed or
utilised for any reason other than fraud or any wilful
misstatement or suppression of facts(2) The proper officer shall issue the notice under sub-
section (1) at least three months prior to the time limit specified
in sub-section (10) for issuance of order.
(10) The proper officer shall issue the order under sub-
section (9) within three years from the due date for furnishing of
annual return for the financial year to which the tax not paid or
short paid or input tax credit wrongly availed or utilised relates
to or within three years from the date of erroneous refund.”
9.8. It is necessary to bear in mind that limitations
stipulated/provided under an Act, is with a view to ensure finality and
certainty and part of public policy. Limitation is essential for public
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order to ensure that there is no insecurity and uncertainty. Lack of clarity
with regard to limitation would result in creating insecurity and
uncertainty. In this regard it may be relevant to refer to judgment in
Pundlik Jalam Patil v. Executive Engineer, Jalgaon Medium Project
reported in (2008) 17 SCC 448:
“26. Basically, the laws of limitation are founded on public
policy. In Halsbury’s Laws of England, 4th Edn., Vol. 28, p. 266,
Para 605, the policy of the Limitation Acts is laid down as
follows:
“605. Policy of the Limitation Acts.—The courts have
expressed at least three differing reasons supporting the existence of
statutes of limitation, namely, (1) that long dormant claims have more
of cruelty than justice in them, (2) that a defendant might have lost the
evidence to disprove the stale claim, and (3) that persons with good
causes of actions should pursue them with reasonable diligence.”
27. Statutes of limitation are sometimes described as
“statutes of peace”. An unlimited and perpetual threat of
limitation creates insecurity and uncertainty; some kind of
limitation is essential for public order. This Court in Rajender
Singh v. Santa Singh [(1973) 2 SCC 705] has observed: (SCC p.
712, para 18)
“18. The object of law of limitation is to prevent disturbance or
deprivation of what may have been acquired in equity and justice by
long enjoyment or what may have been lost by a party’s own inaction,
negligence or laches.”
…..
29. It needs no restatement at our hands that the object for
fixing time-limit for litigation is based on public policy fixing a
lifespan for legal remedy for the purpose of general welfare. They
are meant to see that the parties do not resort to dilatory tactics
but avail their legal remedies promptly. Salmond in
his Jurisprudence states that the laws come to the assistance of
the vigilant and not of the sleepy.”
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9.9. The above view stands reiterated on more than one occasion
including in the case of Prahlad Raut vs. All India Institute of Medical
Sciences reported in (2021) 14 SCC 472
9.10. Limitation prescribed under sub sections (2) and (10) to
Section 73 of CGST Act, for issuance of notice and passing of orders
reflects the legislative will/policy on the aspect of limitation for
determination of tax not paid or short paid or erroneously refunded or
input tax credit wrongly availed or utilised for any reason other than
fraud or any wilful misstatement or suppression of facts. Section 168A of
CGST Act, confers power on the Government inter alia to extend the
time limit stipulated under Section 73 of CGST Act for issuing notices
/passing orders under sub-section (2) and (10) of Section 73 of CGST
Act. Section 168A of CGST Act read with the impugned notifications is
in the nature of an exception to Section 73 of CGST Act, which as
observed supra reflects the legislature’s will/policy as regards limitation
under CGST Act. It is trite law that exception ought to be strictly
construed. In this regard, it may be relevant to refer to the judgment of
the Hon’ble Supreme Court in Project Officer, IRDP and Others v. P.D.
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Chacko reported in (2010) 6 SCC 637 wherein it was held as under:
“14. An exception clause is normally part of the enacting
section, unlike a proviso which follows an enacting
part. Crawford’s Interpretation of Laws (1989), p. 128, speaks of
exception as follows:
“91. Exceptions and provisos.—… The exception,
however, operates to affirm the operation of the statute to all
cases not excepted and excludes all other exceptions; that is, it
exempts something which would otherwise fall within the general
words of the statute.”
15. It is trite law that an exception clause has to be strictly
interpreted and cannot be assumed but be proved. An exception
clause is always subject to the rule of construction and in case of
doubt, it must befriend the general provision and disfavour the
exception.”
9.11. It may therefore be necessary to construe Section 168A of
CGST Act and impugned notification issued thereunder which purports
to extend limitation fixed by Parliament/State legislature strictly.
C. Whether a delegated legislation can be challenged on the
ground of failing to take into account relevant factors and if so, whether
factors relevant for determining existence of circumstances warranting
recommendation for exercise of power under Section 168A of CGST Act,
were left out by the Council, thereby vitiating the recommendation and
impugned notifications issued thereon such recommendation.
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9.12. One of the primary ground of challenge to impugned
notification Nos.9 and 56 of 2023, issued by the Government in exercise
of its power under Section 168A of the CGST Act, is that impugned
notifications were issued without finding existence of condition
precedent and taking into account relevant factors for issuance of
notifications under Section 168A of CGST Act.
9.13. To appreciate the above submission, it may be necessary to
examine the condition precedent for exercise of power under Section
168A of CGST Act and materials relevant to determine the existence of
such condition precedent contended as having been left out while
examining the existence or otherwise of such condition precedents before
recommendations made by the GST Council and issuance of impugned
notifications.
9.14. Before proceeding further it is necessary to note that it is trite
that a delegated/subordinate legislation can be challenged on the ground
that it has failed to take into account relevant/vital facts in Indian
Express Newspapers (Bombay) (P) Ltd. v. Union of India reported in
(1985) 1 SCC 641 is extracted as under:
“78. That subordinate legislation cannot be questioned on
the ground of violation of principles of natural justice on which
administrative action may be questioned has been held by this326/422
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W.P.Nos.17184 of 2024 etc., batchCourt in Tulsipur Sugar Co. Ltd. v. Notified Area Committee,
Tulsipur [(1980) 2 SCC 295 : AIR 1980 SC 882 : (1980) 2 SCR
1111] , Rameshchandra Kachardas Porwal v. State of
Maharashtra [(1981) 2 SCC 722 : AIR 1981 SC 1127 : (1981) 2
SCR 866] and in Bates v. Lord Hailsham of St.
Marylebone [(1972) 1 WLR 1373 : (1972) 1 A11 ER 1019 (Ch
D)] . A distinction must be made between delegation of a
legislative function in the case of which the question of
reasonableness cannot be enquired into and the investment by
statute to exercise particular discretionary powers. In the latter
case the question may be considered on all grounds on which
administrative action may be questioned, such as, non-
application of mind, taking irrelevant matters into consideration,
failure to take relevant matters into consideration, etc, etc. On
the facts and circumstances of a case, a subordinate legislation
may be struck down a arbitrary or contrary to statute if it fails to
take into account very vital facts which either expressly or by
necessary implication are required to be taken into consideration
by the statute or, say, the Constitution. This can only be done on
the ground that it does not conform to the statutory or
constitutional requirements or that it offends Article 14 or Article
19(1)(a) of the Constitution. It cannot, no doubt, be done merely
on the ground that it is not reasonable or that it has not taken
into account relevant circumstances which the Court considers
relevant. ”
9.15. It is thus clear that a delegated legislation can be challenged
on the ground of failing to take into account relevant factors. Keeping
the above principle in mind and on a reading of Section 168A of CGST
Act, it would appear that condition precedent for exercise of power under
Section 168A of CGST Act inter alia includes the following viz.,
(i) There must be a force majeure event affecting the
implementation of any of the provisions of the Acts within the meaning
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(ii) Actions for which time limit is specified in or prescribed or
notified under the Acts “cannot be” completed or complied with.
(iii) Such actions cannot be completed or complied with “due to”
“force majeure”.
9.16. The above ingredients are jurisdictional facts or condition
precedent for exercise of power by the Central Government/State
Government under Section 168A(1) of the Acts.
9.17. It is beyond any doubt that occurrence of a force majeure
event in terms of explanation to Section 168A of CGST Act, is a sine qua
non/condition precedent. Force majeure is defined to mean events
mentioned in the Explanation to Section 168A of CGST Act, which
includes epidemic. It is not in dispute that Covid-19 would constitute a
“force majeure” for the purposes of Section 168A of CGST Act.
9.18. Secondly, Section 168A of CGST Act, would require that
actions under the GST Act cannot be completed or complied with due to
“force majeure”. It may therefore be necessary to examine the scope of
the expression “due to” and “cannot” employed in Section 168A of CGST
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Act.
“Due to: Expressions “sustained by”,
“caused by”, “due to”, “resulting from”,
“sustained by means of”, “sustained in
consequence of”, and “sustained through”
have been held to be synonymous.6
Cannot: Denotes that one is not able
(to do some act). But the term is often
equivalent to “shall not”.7
Cannot: “Cannot” includes a legal
inability, as well as a physical impossibility
(The Newbattle, 10 P.D.33).
Vesting Order “where a trustee cannot
be found” (Trustee Act 1893 (c.53)
s.35(1)(ii)(c) – see Trustee Act 1925 (c.19)
s.51(1)(ii)(c)); see Re General Accident
Insurance [1904] 1 Ch.147, not followed by
Buckley J., Re Taylor’s Agreement Trusts
[1904] 2 Ch. 737; Re Dutton’s Patent, 67
S.J. 403; but followed in Re 9 Bomore Road
[1906] 1 Ch. 359; a company which has
been dissolved “cannot be found” (Re Mills
[1905] W.N.36, following Re General
Accident Assurance, above)
“Cannot safely be done” (Building
(Safety, Health and Welfare) Regulations
1948 (SI 1948/1145) reg.5) envisages the
question whether an accident is foreseeable
in all circumstances likely to occur, having
regard to past experience (Connolly v
McGee [1961] 1 W.L.R. 811).
6. Black’s Law Dictionary-6th Edition
7. Black’s Law Dictionary-6th Edition
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“Cannot be obtained” (National
Conditions of Sale (20th edn) condition
11(5)). These words mean “cannot ever be
obtained”, and would not cover a case
where the landlord’s consent to the
assignment of a lease is not yet forthcoming
but might be obtained in the future (29
Equities v Bank Leumi (UK) [1987] 11 All
E.R.108)8.”
9.18.1. From a reading of the above extracts of the meaning “due
to” and “cannot”, it leaves no room for any doubt that “force majeure”,
must be the cause for the authorities being unable to complete or comply
with action to be taken under the Act, within the time limit specified in or
prescribed under the Act. Applying the same to the present batch of case,
it is but necessary to show that authorities under GST Act were unable to
issue notices or pass orders within the limitation provided under Section
73(2) and Section 73(10) of CGST Act, due to Covid pandemic.
9.19. The expression “due to” would reveal that inability to
complete or comply with actions to be taken under the Act within the
time limit specified in a prescribed or notified must be
closely/proximately connected to “force majeure”. In other words, force
8. Source: Stroud’s Judicial Dictionary of words and phrases by Daniel Greenberg, Eighth Edition.
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majeure must be shown to be the most proximate cause for the inability
to complete or comply with actions within the time limit prescribed or
notified under the Act. A mere casual connection between force majeure
and inability to complete or comply with actions within the limitation
provided under the Act, may not be adequate for exercise of power under
Section 168A of CGST Act.
9.20. It appears to be a case of cause and effect. Cause being force
majeure i.e., Covid pandemic, effect being the inability to issue notice/
pass order within the time limit provided under Section 73(2) and (10) of
9.21. The expression “cannot” employed in the Explanation to
Section 168A of CGST Act, I would think connote if not impossibility,
impracticalities (or) statutory mandate unachievable and not mere
inconvenience or an element of disadvantage.
9.22. It may therefore be necessary to examine if covid was the
sole or proximate cause for authorities under CGST Act, not being able
to complete or comply with actions within the time limit stipulated under
Section 73 of the CGST Act.
9.23. With this background, I shall now proceed to examine the
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material relied upon by the petitioner as being relevant, but left out of
consideration by the GST Council, while making recommendation to the
Government for issuance of impugned notifications under Section 168A
of CGST Act.
9.24. It was contended by the learned counsel for the petitioners
that materials which would show the impact of Covid-19, or rather lack
of it on the inability of the authorities under the GST Act, to issue
notice/pass orders within the time limit provided under sub-section (2)
and (10) to Section 73 of the CGST Act, was not placed for consideration
before GST Council nor in any view considered by the GST Council,
inter alia included the following viz.,
a) Office Memorandum of the Ministry of Personnel, Public
Grievances and Pension, Government of India, dated 06.02.2022.
“F.No.11013/9/2014-Estt.A-III
…..
The undersigned is directed to refer to this Department’s
OMs of even no. dated 03.01.2022 and 31.01.2022 on the above
mentioned subject and to state that, in view of decline in the
number of COVID cases and positivity rate, it has been decided
that employees at all levels, without any exemption, shall attend
office on regular basis with effect from 7th February, 2022.
Heads of Department shall also ensure that employees wear
masks at all times and continue to follow covid-appropriate
behaviors strictly.”
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b) D.O.No.40-3/2020-DM-I(A) of the Home Secretary,
Government of India, dated 22.03.2022 addressed to all Chief Secretaries
of all States. The relevant portion of the letter is extracted hereunder:
“2. Over the last 24 months, significant capacities have
been developed for various aspects of management of the
pandemic, such as diagnostics, surveillance, contact
tracing, treatment and vaccination, hospital infrastructure
and the general public has much higher level of awareness
on the COVID appropriate behaviour. States and UTs have
also developed their own capacities and systems and
implemented their detailed State/UT specific plans for
managing the pandemic. Over the last seven weeks or so
there has been a steep decline in the number of cases. The
total caseload in the country stands at 23,913 only and
daily positivity rate has declined to 0.28%. It is also worth
mentioning that with the combined efforts, a total of
181.56 Cr vaccine doses have been administered.
3. After taking into consideration the overall improvement
in the situation and preparedness of the Government to
deal with the pandemic, NDMA has taken a decision that
there may not be any further need to invoke the provisions
of the DM Act for COVID containment measures.
Accordingly, after the expiry of the existing MHA Order
No. 40-3/2020-DM-I (A) dated 25th February, 2022, ??
further Order may be issued by MHA. However, Ministry
of Health & Family Welfare (MoHFW) advisories on
COVID containment measures, including on the use of
face masks and hand hygiene, will continue to guide the
overall national response to the pandemic.
…..
5. I would, therefore, advise all the States/UTs to
consider appropriately discontinuing issue of orders and
guidelines under the DM Act, 2005 for COVID
containment measures. The States/UTs may continue to
follow the SoPs/advisories that have been or are being
issued by the MoHFW from time to time for COVID
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containment measures, vaccination and other related
aspects, including observing COVID Appropriate
Behaviour.”
c) The Systemic problems admitted by Ministry and captured in
CAG Report No.5 of 2022, for the period 01.04.2020 to 31.03.2021
dated 31.03.2022. The relevant portion is extracted hereunder:
“3.2 Scrutiny of Returns under GST
…………….
In the Audit Report No. 1 of 2021 on Goods and Services Tax,
Audit had observed that CBIC was yet to put in place an
effective system of scrutiny of returns based on detailed
instructions/standard operating procedure/manual for the tax
officers. Therefore, an important compliance function of the
department, as mandated by law, was yet to be effectively
rolled out even after three years of GST implementation.
Ministry informed (August 2021) that the report of the
Committee, constituted to suggest guidelines for scrutiny of
GST returns, was under examination. However, the
department had been using data analytics and information
technology system-based tools to identify deviant behaviour.
Inconsistencies between various returns of the taxpayers are
being analysed and red flag reports are being generated by
GSTN as well as the Directorate General of Analysis and Risk
Management (DGARM) in respect of defaulting taxpayers.
These reports are being shared with the tax officers for
verification.
Ministry further informed that efforts were being made to put
in place a risk-based standardised system of return scrutiny
within the next six months.
It may be pertinent to mention that section 73 of CGST Act,
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refunded, or where input tax credit has been wrongly availed
or utilised for any reason, other than the reason of fraud or
any wilful-misstatement or suppression of facts to evade tax,
he shall serve notice on the person chargeable with tax which
has not been so paid or which has been so short paid or to
whom the refund has erroneously been made, or who has
wrongly availed or utilised input tax credit, requiring him to
show cause as to why he should not pay the amount specified
in the notice along with interest payable thereon under
section 50 and a penalty leviable under the provisions of this
Act or the rules made thereunder. The proper officer shall
issue the order within three years 43 from the due date for
furnishing of annual return for the financial year to which the
tax not paid or short paid or input tax credit wrongly availed
or utilised relates to, or within three years from the date of
erroneous refund.
The due dates for filing of annual returns for FY 18, FY 19
and FY 20 were 5/7 February 2020, 31 December 2020 and
31 March 2021, respectively. Almost two years have passed
(January 2022) since filing of annual returns for FY 18 and
more than one year since filing of annual return for FY 19. As
a result, the time available for issuance of notice and
recovery of revenue in cases of non/short payment of tax has
already shrunk to that extent. In view of the above, Audit
agrees with the Ministry’s response and recommends that an
effective risk based standardised system of returns’ scrutiny
(with detailed instructions/standard operating procedure)
should be implemented at the earliest and certainly within the
period of six months indicated by the Ministry so that the
Department has sufficient time to take action against non-
compliant taxpayers before time-barring of cases as per law.
Such a scrutiny should involve risk-based selection of returns
for scrutiny, and the results of the scrutiny (similar to scrutiny
assessment in respect of income tax) should also be captured
in real-time through the CBIC-GST System to ensure
transparency and minimize arbitrariness.
When Audit pointed this out (December 2021), Ministry, while
accepting the audit recommendation, stated (February 2022)
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that scrutiny of returns based on detailed
instructions/standard operating procedure is under active
consideration and the proposed scrutiny process is envisaged
to have risk-based selection of returns and is proposed to
include a robust monitoring system to ensure transparency
and fairness.”
…..
When pointed out (January 2022), Ministry stated (March
2022) that due to the extension of due date of filing of annual
returns, less number of taxpayers were available for audit during
2019-20 and 2020-21. Ministry further stated that there was
shortage of officers in the Audit Commissionerates, especially in
the grade of inspectors whose working strength was less than 50
per cent of the sanctioned strength in most of the Audit
Commissionerates. Non-cooperation by the taxpayers in
providing documents and Covid-19 pandemic were also cited by
the Ministry as the reasons for low coverage of units in internal
audit. As regards low recovery in internal audit, Ministry stated
that many taxpayers, especially large units, legally contested the
internal audit findings through appeal/litigation resulting in low
recovery………. Ministry further stated that due to Covid-19
pandemic, many business units faced liquidity crunch, resulting
in lack or shortage of funds for tax compliance during internal
audit. In the era of self-assessed tax regime, internal audit is one
of the main tools for ensuring compliance by the taxpayers.
Further, departmental action against non-compliant taxpayers is
a time bound activity under section 73 of CGST Act, 2017. Audit,
therefore, recommends that suitable administrative measures
should be taken to address the shortage of staff in Audit
Commissionerates. Till the time man-power shortage is
addressed, the Department may take into account the available
staff strength for planning the number of units for internal audit
with focus on high risk taxpayers” …..
d. Report of CAG for the period 2021-22 bearing No.7 of 2024
dated 21.06.2024. The relevant portion is extracted hereunder:
“……..
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W.P.Nos.17184 of 2024 etc., batch3.2.2 Standard Operating Procedure (SOP) for Scrutiny of
ReturnsThe Board had issued a Standard Operating procedure (SOP) for
scrutiny of returns for FY17 and FY18 in March 2022. Audit
observed that the aforesaid SOP was issued as an interim
measure as the Scrutiny Module for online scrutiny of returns has
not been made available on the Department’s back-end IT
application i.e. CBIC-GST application.
Ministry informed (December 2022) that the functionality viz.
‘Risk-based Selectivity system’ for enabling scrutiny of returns
was under development in the CBIC back end application.
Audit recommends that the risk-based Scrutiny Module, with
periodic review of risk parameters based on inputs received from
Directorate General of Analytics and Risk Management
(DGARM) reports and audit findings in earlier Audit Reports,
may be implemented at the earliest to ensure full transparency
and for robust oversight and monitoring of the scrutiny function
of the Department.
When pointed out (February 2023), Ministry stated (June 2023)
that the Part-I of the Risk based Selectivity System (RSS), which
provides for Risk factor Creation, Risk Rule Creation and Risk
based selection of Returns for scrutiny is under process and
would be deployed to production shortly. The Part-II of the RSS,
which provides for a Dashboard and Workflow for the field
officers to perform scrutiny of returns by interacting with the
taxpayers, i.e. Issuance of notice to the taxpayers in ASMT-10,
receipt of taxpayer’s reply in ASMT-11 and order of acceptance of
reply in ASMT-12, had been deployed.
Therefore, risk-based Scrutiny Module was yet to be implemented
fully as the important functionality related to Risk factor
Creation, Risk Rule Creation and Risk based selection of Returns
for scrutiny was yet to be implemented (June 2023).
……
3.3.1.2. ….. The total recovery effected was 20 per cent
and 21 per cent of the detected short levy in FY 20 and FY 21,
respectively. However, during FY22, the total recovery effected
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declined to 17 per cent from 21 per cent in FY 21. Ministry,
during 2021-22, had attributed the short coverage of units during
internal audit to the shortage of officers in the Audit
Commissionerates, especially in the grade of inspectors whose
working strength was less than 50 per cent of the sanctioned
strength in most of the Audit Commissionerates.
Reply of the Ministry was awaited (January 2024).
In view of persistent short coverage of internal audit units due to
shortage of officers in the Audit Commissionerates, Audit
recommends that the Ministry may enhance the availability of
human resources in the Audit Commissionerates and ensure
optimal utilisation of resources for internal audit.”
e. Agenda Item 3 (xiv) – Paragraph 7.53 of the Minutes of the 47th
Meeting of the GST Council held on 28th and 29th June, 2022 relevant
portion is extracted hereunder:
“Agenda Item 3 (xiv): Note for extension of limitation
under Section 168A of the CGST Act, 2017
7.53 The Principal Commissioner, GST Policy Wing
mentioned that requests were made to extend the period of
limitation under Sections 73/74 and Sections 54/55 on account of
problems being faced by the taxpayers as well as tax
administration in respect of demands and refunds getting time
barred due to long period of lockdown/restrictions. He informed
that the issue was deliberated by the Law Committee in its
meeting held on 11.04.2022 and 07.05.2022. The Law Committee
observed that Centre as well as State governments were working
with reduced staff, along with staggered timings and exemption to
certain categories of employees from attending offices, from time
to time during COVID period. Further, it was a conscious policy
decision not to do enforcement actions in the initial period of
implementation of GST Law, thereby no action for scrutiny,
audit etc. could be undertaken during initial period of GST
implementation. Since the due date of filing Annual return for FY338/422
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W.P.Nos.17184 of 2024 etc., batch2017-18 was 5th/7th February, 2020, based on which limitations
for demand under the Act are linked, and since the onset of
COVID happened immediately after that, thereby, audit and
scrutiny for FY 2017-18 were impeded due to various restrictions
during COVID period. The Law Committee, accordingly,
recommended that limitation under section 73 for FY 2017-18 for
issuance of order in respect of demand linked with due date of
annual return, may be extended till 30th September, 2023 under
the powers available under section 168A of CGST Act. Law
Committee further took a view that no such extension is required
for timelines under section 74 of the Act,as the Act provides for
sufficient limitation time of 5 years in respect of such cases, i.e.
much beyond the period affected by COVID-19.”f. Agenda Item 4(vii): Extension of time limit under sub-section (10) of
Section 73 of CGST Act for FY 2017-18, 2018-19 and 2019-20.
“…..
3.Representations have been received from some tax
administration to further extend the timelines under section 73 of
the CGST Act for FY 2017-18, 2018-19 and 2019-20 to
31.12.2024 or to extend the timelines were faced by government
departments during the COVID period due to reduced staff; with
staggered timings and exemption to certain categories of
employees from attending offices during COVID period. This led
to delay in process of scrutiny and audit which could be started
properly only after COVID restrictions were uplifted. It has also
been represented that though the time period for issuance of show
cause notice and demand orders for FY 2017-18 has been
extended vide Notification No.13/2022- Central Tax dated
05.07.2022 based on recommendations of the Council made in
47th meeting, however, the same is not sufficient considering the
delay in scrutiny and audit process due to COVID.
4.1.The issue was deliberated by the Law committee in its
meeting held on 08.02.2023. The Law Committee took the view
that it may not be desirable to extend the timelines in such a
manner so that it may lead to bunching of last date of issuance of
SCN/order under section 73 and section 74 for a number of
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financial years. Accordingly, LC did not agree with the proposal
to extend timelines under section 73(10) of CGST Act to the
timelines under section 74 of CGST Act for any financial year.
Further, LC did not agree with the proposal to extend the
timelines for the FY 2017-18, 2018-19 and 2019-20 to
31.12.2024. However, LC felt that considering the delay in
scrutiny, audit and assessment process for the FY 2017-18, 2018-
19 and 2019-20 due to restrictions and difficulties faced in
COVID-19 period, there may be a need to provide some
additional time under section 73(10) of CGST Act for the said
financial years in such a manner so that there is no bunching of
last dates for issuance of SCN/order under section 73 for these
financial years as well as for the subsequent financial years.
4.2. LC, accordingly, recommended that the time limit
under section 73(10) of CGST Act for the FY 2017-18, 2018-19
and 2019-20 may be extended as below by issuance of a
notification under section 168A of CGST Act:
i.For FY 2017-18, the time limit under section 73(10) may
be extended from the present 30th September 2023 to 31st
December 2023;
ii.For FY 2018-19, the time limit under section 73(10) may
be extended from the present 31st December 2023 to 31st March
2024;
iii.For FY 2019-20, the time limit under section 73(10)
may be extended from the present 31st March 2024 to 30th June
2024.”9.25. From the above material, the following position appears to
emerge:
a) All employees of the Central Government at all levels without
any exemption were required to attend office on regular basis with effect
from 07.02.2022 itself.
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b) States/Union Territories were advised to discontinue the issue of
Orders and Guidelines under the Disaster Management Act, 2005,
because of the decline in the total case load in the country, standing at
23,913 cases with daily positivity rate of 0.28%.
c) Proceeding of the Home Secretary dated 22.03.2022 clearly
proves that impact of COVID-19 had declined to a level that there was
no requirement for issue of any orders or guidelines under the Disaster
Management Act, 2005. All of this had taken place by March, 2022.
d) Admission of the Ministry regarding absence of a Risk-based
Selectivity System i.e., an operational CBIC back-end application
(inherent systemic deficiencies) for effectively carrying out scrutiny of
returns under the CGST Act. That there was shortage of Officers in the
Audit Commissionerate, especially in the grade of Inspectors, whose
working strength was less than 50% of the sanctioned strength in most of
the Audit Commissionerates.
e) It also appears that materials considered in the 47th Meeting of
GST Council, while making recommendation to the Government to issue
notification in exercise of its power under Section 168A of CGST Act,
for extending time limit, on the basis of which notification No.13 of 2022
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was issued, and the materials considered in the 49th GST Council
Meeting while recommending issuance of notification No.9 of 2023 for
extending time limit were the very same materials/reasons. The
recommendations based on very same materials/reasons despite a gap of
nearly 8 months between the 47th Meeting of the GST Council and the
49th GST Council Meeting, may by itself vitiate the recommendation.
9.26. It thus appears that the reason for notices and orders under
sub-section (2) and (10) to Section 73 of CGST Act, not being issued or
orders passed, within the time limit provided under Section 73 of the
CGST Act is not due to COVID-19 Pandemic, rather the authority were
unable to issue notices/pass orders more in view of inherent systemic
deficiencies and shortage of officers. Not because of COVID-19. At the
highest COVID -19 was only stated as one of the reasons and not the
proximate/primary cause. In other words causa causans / proximate
cause, for not being able to effectively carry on with scrutiny/audit
(which forms the basis for action under Section 73 of CGST Act
primarily) was thus even according to the Ministry not due to force
majeure as contemplated by the Explanation to Section 168A of CGST
Act. It thus appears the reasons for the authorities under the CGST Act
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not being able to complete or comply with issuance of notice or pass
orders under Section 73(2) or 73(10) of CGST Act, appears to be more in
view of systemic deficiencies and failure to recruit/appoint adequate
officers which are causes that are self inflicted/created. Given the above,
GST Council could not have recommended the issue of a further
Notification/G.O. extending time under Section 73 of the Acts.
9.27. Ministry of Personnel, Public Grievances and Pension,
Government of India and the communication by the Home Secretary,
Government of India would show normalcy had returned even has early
as February, 2022. It is trite that different ministries/department of the
Government must speak in one voice9, there cannot be conflicting stands
more importantly on factual aspects by two different ministries.
Moreover, in this case if one keeps in view admission by the concerned
Ministry before CAG that the difficulty in carrying out scrutiny and audit
which as stated supra primarily forms the basis for issuance of
notices/passing of orders under Section 73 of the CGST Act was in view
of systemic deficiencies and lack of adequate resources/personnel, the
inability to take action within the time limit specified under Section 73 of
CGST Act, cannot be attributed to covid-19 the inability rather was self
9. (2016) 1 SCC 560
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inflicted by the department. It thus seems that the Government was not
justified in invoking power under Section 168A of CGST Act.
9.28. Importantly, the genuineness/correctness of the above
material remains uncontroverted by the Revenue. Instead Revenue in
response would submit that Explanation to Section 168A of CGST Act,
which defines “force majeure” is very wide and would submit the
expression “otherwise”, employed in the said Explanation would cover
any event including systematic inefficiency/deficiency, lack of adequate
personnel which affects implementation of the provisions of the Act.
9.29. To appreciate the above contention, it may be useful to refer
to the Explanation to Section 168A of the CGST Act which reads as
under:
“Explanation.–For the purposes of this section, the
expression “force majeure” means a case of war, epidemic,
flood, drought, fire, cyclone, earthquake or any other
calamity caused by nature or otherwise affecting the
implementation of any of the provisions of this Act.”A reading of above Explanation would show that “force majeure”, would
mean the following viz.,
i) war
ii) epidemic
iii) flood
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iv) drought
v) fire
vi) cyclone
vii) earthquake or
viii) any other calamity caused by nature or otherwise
9.30. It is submitted by the revenue that the expression
“otherwise”, employed in Section 168A of CGST Act, must be
understood as taking within its fold any event which causes
difficulty/inability thereby affecting implementation of the provisions of
the Act, though not covered by the events of force majeure preceding the
expression “otherwise” in the said Explanation. On the other hand, it is
the case of the petitioner that the expression “otherwise”, in the
Explanation to Section 168A of CGST Act, is used as an alternate to
“nature” being the cause of force majeure. The expression “otherwise”
would be controlled by preceding events defined as “force majeure”
mentioned in the Explanation. The expression “otherwise” cannot be
isolated from the remaining part of the Explanation. It does not have
independent existence. It appears to me that there is merit in the
submission of the petitioner inasmuch as on a reading of Explanation
under Section 168A of the CGST Act as a whole, it appears that the
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W.P.Nos.17184 of 2024 etc., batchexpression “otherwise” is used as an alternate to the cause of force
majeure i.e., force majeure may be caused by nature or force majeure
caused otherwise than by nature. Even assuming “otherwise”, employed
in Section 168A of CGST Act, qualifies any other calamity, by no
conceivable process of reasoning it would cover self inflicted
inefficiencies.
9.31. I would also think that the expression “otherwise”, employed
in Explanation to Section 168A of CGST Act may have to be understood
keeping in view the rule of ejusdem generis i.e., when particular words
pertaining to a class, category or genus are followed by general words,
the general words must be construed as limited to things of the same kind
as those specified10. This is in view of the fact that the expression
“otherwise” is preceded by various events of force majeure followed by
the expression “nature”, which qualifies the cause of force majeure
covered under the said Explanation. Judgements relied upon by
respondent for supporting the position that “otherwise” will have
independent operation were based on the particular context in which they
were found. Therefore, no reliance can be placed upon the same.
Importantly reading the words “or otherwise” in Explanation to Section
10. Kavalappara Kottarathil Kochuni vs. State of Madras, AIR 1960 SC 1080, pg.1103
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168A of CGST Act, independent of what has preceded it by respondents
will result in a non-force majeure event / condition becoming sufficient
for exercise of power under Section 168A(1) of the Act. The above
construction sought to be placed by respondents defeats the object as
well as plain language of the said provision.
9.32.Yet another reason which would suggest that the expression
“otherwise”, cannot be a complete departure from the preceding
expressions or wide enough to include any event/calamity which would
affect implementation of any of the provision of the Act, is that it would
render the enumeration of various events such as war, flood etc.,
redundant. It is trite that any construction that imputes redundancy/
superfluity to legislation must be avoided. I would thus think that the
construction placed by the Revenue on the expression “otherwise”
employed in Section 168A of CGST Act, does not appear to reflect the
legislative intent and thus unacceptable.
9.33. It appears to me from the above discussion that the above
materials referred to in Paragraph 9.24 (supra) is relevant and ought to
have been considered by the GST Council, while making
recommendation to the Government to issue notification extending time
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limit under Section 168A of CGST Act. Failure to take into the above
relevant materials vitiates the recommendation. As a consequence the
impugned notifications in the absence of a valid recommendation may
also not comply with the mandate under Section 168A of CGST Act viz.,
notification must be issued on the recommendation of the GST Council.
9.34. Precedents on the issue:
The above controversy viz., legality of the impugned notifications
has engaged attention of various High Courts across the country. I shall
deal with the same very briefly.
a) Faizal Traders Pvt. Ltd. vs. Deputy Commissioner, reported in
2024 SCC OnLine Ker 4016:
9.35. The High Court of Kerala upheld the validity of the
impugned notifications primarily on the premise that once there is force
majeure, the Government is conferred with the power to extend time
limit for action provided under the Act. The extent of the extension of
time was a matter of discretion falling within the domain of the
executive.
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“17. Thus, if there is force majeure as defined in Section
168A, the Government is empowered to extend the limitation
period for taking actions which could not be completed or
complied with due to force majeure. No one can deny that
COVID-19 was a force majeure as it was a pandemic that caused
large-scale human tragedy and suffering all over the world and
paralyzed the world, including economic activities.
18. The notifications in Exts. P7 and P8 were issued by
the Central Government on the recommendation of the GST
Council based on a suo motu order passed by the Supreme Court
in consideration of the COVID-19 pandemic. The GST Council,
in its 47th meeting held on 28th and 29th June 2022 took note of
the effect of the Covid-19 pandemic and agreed with the
recommendation of the Law Committee. It was observed that the
Central and the State Governments were working with reduced
staff, along with staggered timings and exemption to certain
categories of employees from attending offices, from time to time
during the COVID period. A conscious policy decision was taken
not to do enforcement actions in the initial period of
implementation of the GST law. Therefore, no action for scrutiny,
audit, etc., could be undertaken during the initial period of GST
implementation. As thedue date for filing the annual return for
Financial Year 2017-18 was 07.02.2020 based on which
limitations for demand under the Act are linked As Covid
happened immediately after that, thereby the audit and scrutiny
for the Financial Year 2017-18 were impeded due to the various
restrictions during the Covid period Therefore, the decision was
taken to extend the limitation under Section 73 for the Financial
Year 2017-18 for issuance of the order in respect of demand
linked with due date of annual return till 30.09.2023 under the
powers available under Section 168A of the GST Act.
19. How much time could have been extended
considering the pandemic is the discretion of the Executive,
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which has been taken based on the recommendation of the GST
Council. I do not find that the notifications impugned in the writ
petition in Exts. P7 and P8 are ultra vires the provisions of
Section 168A of the CGST/SGST Act. The Government is well
within the power to extend the limitation for completing the
proceedings and taking action under Section 73 of the Act by
issuing notification under Section 168A of the GST Act if there is
force majeure. COVID-19 was a force majeure, and taking into
account the various factors, the time limit has been extended.
Therefore, I find no substance in the challenge to the said
notifications, and the writ petition is dismissed to that extent.”
b) Graziano Transmissioni vs. Goods and Service Tax – Allahabad
High Court reported in 2024 SCC OnLine All 3012:
9.36. The High Court proceeds on the basis that impugned
notification is a conditional legislation. The High Court proceeded to
place reliance on the proceedings of the GST Council and found that in
the absence any other fact having been shown to exist as a result of
which action cannot be completed or complied within the time limit
specified or prescribed or notified under CGST Act, notification issued
under Section 168A of CGST Act would be valid. The relevant portion is
extracted hereunder:
“110. Once we have held that issuance of the time
extension application was a legislative function and there existed
material and due deliberation/ consideration over/of to that350/422
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condition of existence of circumstances for exercise of the said
power described as conditional legislation, stood fulfilled.
Therefore, the ratio of the decision of the Supreme Court in Mohit
Minerals Private Limited (supra) is also of no avail. By way of
principle it may not be doubted that the recommendations of the
Council remained persuasive. The Central Government and the
State Government were not duty bound to conform thereto.
However, in absence of any fact shown to exist, the Central
Government and the State Government have exercised their
conditional legislative function in accordance with law. No
palpable illegality or arbitrariness has been shown to exist as
may warrant any deeper examination by the Court.”
c) Barhonia Enigcon Pvt. Ltd. vs. State of Bihar reported in 2024
SCC OnLine Pat 8366:
9.37. The High Court looked to proceedings before GST Council
and found application of mind to relevant facts and proceeded to observe
that Covid-19, by itself was a compelling circumstance which disabled
officers from taking action within the prescribed time. It also found that
recommendation of the council is a sine qua non for exercise of power
under Section 168A of CGST Act. However, due to pandemic a
subsequent ratification would satisfy the mandate of recommendation by
the GST Council contemplated under Section 168A of CGST Act. The
Court also found in view of the orders of the Hon’ble Supreme Court
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W.P.Nos.17184 of 2024 etc., batchunder Article 142 of the Constitution, the impugned notifications is more
by way of abundant caution. The relevant portion is extracted hereunder:
“32. In fact, the Hon’ble Supreme Court directions apply
to all judicial and quasi-judicial proceedings under all laws and
special laws and hence, the exclusion of the period from
15.03.2020 to 28.02.2022 applies equally to assessees and the
statutory authorities. The suspension of limitation was on
account of disruption of every human activity, the incapacity
visited on the community; equally affecting the assessees and the
governmental machinery, which machinery also functions
through its officers, who were also disabled during the period.
The recommendation made by the GST Council and the
notification brought out by the Government, hence, were in
abundant caution.”
d) Brunda Infra Pvt. Ltd., vs. Additional Commissioner, Central
Tax reported in 2025 SCC OnLine TS 145:
9.38. The High Court followed the judgment of the Allahabad
High Court and relied upon deliberations in the GST Council Meeting
and found revenue to face difficulties which was found to be adequate
for the purposes of exercise power under Section 168A of the CGST Act
in issuing the impugned notifications. The High Court also found that
the magnitude of the difficulty based on quantifiable data could not be
subject matter of litigation.
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9.39. On a reading of the above judgments this Court finds that the
materials now placed before this Court which inter alia includes the
following was not placed before the above Courts.
(i) Office Memorandum of the Ministry of Personnel, Public
Grievances and Pension, Government of India dated 06.02.2022.
(ii) D.O.No.40-3/2020-DM-1(A) of the Home Secretary,
Government of India, dated 22.03.2022 addressed to all Chief Secretaries
of all States.
(iii) CAG Report No.5 of 2022 for the period 01.04.2020 to
31.03.2021 dated 31.03.2022.
(iv) Report of CAG for the period 2021-22 bearing No.7 of 2024
dated 21.06.2024.
9.40. This Court has already found supra that the above materials
are relevant and ought to have been taken note of by the GST Council,
while making the recommendation under Section 168A of CGST Act, but
left out by the GST Council while making the recommendation thereby
vitiating the same. In that view of the matter this Court is of the view
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that the impugned notifications suffers from the vice of not complying
with the statutory mandate inasmuch as the recommendation itself is
made without keeping in view relevant material. It is also found supra
that a delegated legislation is open to challenge on the ground of failing
to take into account relevant material. The impugned notification does
not even contain a recital that actions under Section 73 of CGST Act viz.,
issuance of notice and passing of orders within the time limit provided
under sub section (2) and (10) of Section 73 of CGST Act was only due
to Covid (force majeure). In the circumstances this Court is of the view
that the impugned notifications cannot be sustained.
D) Whether recommendation by GST Council for issuance of
notifications under Section 168A of CGST Act, is mandatory and non
compliance would render the legislative exercise by the delegate a
nullity.
9.41. The requirement of recommendation by GST Council under
Section 168A of CGST Act, is a mandate by Parliament. It is trite that
when law requires a particular act to be done in a particular manner the
act ought to be done in that manner and no other 11. The Revenue would
11. Competent Authority v. Barangore Jute Factory, (2005) 13 SCC 477
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submit that recommendation by GST Council is not mandatory and
would place reliance on decision of the Hon’ble Supreme Court in the
case of Union of India & Anr. v. M/s.Mohit Minerals Pvt. Ltd., reported
in (2022) 10 SCC 700. It appears to me that the above submission is on
the basis of a mis-reading of the judgment of the Hon’ble Supreme Court
in Mohit Minerals by the Revenue, wherein a distinction is made as to
the binding nature of recommendation of GST Council in relation to
secondary legislation vis-a-vis primary legislation. While it was held
that recommendation of GST Council may not be binding when a
competent legislative body is exercising its legislative power however, it
was made clear that the recommendation of GST Council would be
binding on the Government when it exercises its power to notify
secondary legislation. The relevant portion of Mohit Minerals is
extracted hereunder:
“66. The provisions of the IGST Act and the CGST Act
which provide that the Union Government is to act on the
recommendations of the GST Council must be interpreted with
reference to the purpose of the enactment, which is to create a
uniform taxation system. The GST was introduced since different
States could earlier provide different tax slabs and different
exemptions. The recommendations of the GST Council are made
binding on the Government when it exercises its power to notify
secondary legislation to give effect to the uniform taxation
system. The Council under Article 279-A has wide
recommendatory powers on matters related to GST where it has355/422
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outside the purview of the rule-making power under the
provisions of the IGST and the CGST Act. Merely because a few
of the recommendations of the GST Council are binding on the
Government under the provisions of the CGST Act and the IGST
Act, it cannot be argued that all of the GST Council’s
recommendations are binding. As a matter of first principle, the
provisions of the Constitution, which is the grundnorm of the
nation, cannot be interpreted based on the provisions of a
primary legislation. It is only the provisions of a primary
legislation that can be interpreted with reference to the
Constitution. The legislature amends the Constitution by
exercising its constituent power and legislates by exercising its
legislative power. The constituent power of the legislature is of a
higher constitutional order as compared to its legislative power.
Even if it is Parliament that has enacted laws making the
recommendations of the GST Council binding on the Central
Government for the purpose of notifying secondary legislations,
it would not mean that all the recommendations of the Council
made by virtue of its power under Article 279-A have a binding
force on the legislature.”
9.42. I would think reliance by the Revenue on the above decision
to suggest that the recommendation by GST Council is not mandatory is
wholly misplaced. It is important to note that Mohit Minerals was
dealing with a recommendation under Article 279A of Constitution of
India, on the other hand, we are dealing with a recommendation
mandated under CGST Act as a pre-requisite/condition precedent for
exercise of power under Section 168A of CGST Act. The
recommendation of GST Council under Article 279A of the Constitution
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cannot obviously be mandatory when it comes to legislative action in
view of the fact that the power to legislate on Goods and Service Tax
flows from Article 246A of Constitution of India, any attempt to suggest
that the above legislative power would be subject to recommendation of
an executive body albeit constitutional body i.e., GST Council may well
strike an imbalance rather offend the doctrine of separation of powers
between the three organs viz., legislature, judiciary and executive. It is
important to remind ourselves that separation of powers is part of basic
structure of Constitution and thus ought to be preserved, any construction
which offends/infracts, the above rule ought to be eschewed.
9.43. Now on the question as to whether the recommendation of
GST Council is mandatory for the purpose of exercise of power under
Section 168A of the CGST Act and whether such recommendation is
binding or not. It appears that while the recommendation is mandatory it
may still not be binding on the Central Government. For it is still open to
the Central Government to either act or not to act on the
recommendation. In this regard it may be relevant to refer to the
judgment of the Gauhati High Court in WP(C)/3585/2024, the relevant
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portion of which is extracted hereunder:
“47. At this stage, let this Court take into account the
submission of the learned counsel for the CGST to the effect that
all recommendation of the GST Council are not binding and as
such even without the recommendation, the Government could
exercise the powers under Section 168A of the Central Act. The
said submission is misconceived for the following reasons:
(A) (i) There is a fundamental difference between no
recommendation made and the effectiveness of the
recommendations. A perusal of Section 168A stipulates that the
power may be exercised on the recommendation of the GST
Council meaning thereby taking into account the analysis made
in the previous paragraphs that there is a favourable report by
the GST Council for the Government to exercise the power under
Section 168A. The existence of the recommendation is a sine qua
non for exercising the power under Section 168A to extend the
timelines and without the recommendations, the exercise of the
power would be legally not sustainable. On the other hand, the
effectiveness of the recommendation has to be judged on the
principles of whether such recommendation is binding on the
Union or the State. For example, the GST Council may have
made a recommendation to carry out a particular exercise by the
Government under the Central Act or the State Act. The said
recommendation may be binding upon the Government or may
not be depending upon the purpose of the enactment. But the fact
that it is not binding cannot be construed to mean that the
Government can act without a recommendation of the GST
Council if the Central Act or the State Act stipulates that the
Government can exercise on the recommendation of the GST
Council.”
(emphasis supplied)
9.44. In the light of the above discussion, I am of the view that
recommendation of GST Council for issuance of notification under
Section 168A of CGST Act is mandatory but not binding on the
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government for the purposes of issuance of notifications under Section
168A of CGST Act.
E) Whether ratification of recommendation by GIC by the GST
Council post issuance of Notification No. 56 of 2023, would constitute
sufficient compliance with the mandate on recommendation contained in
Section 168A of CGST Act or there was any abdication of authority by
GST Council or arrogation/usurping of powers vested with the Council
by GIC.
9.45. Admittedly, there was no recommendation by GST Council
prior to issuance of impugned notification No.56 of 2023. Admittedly,
Government issued the notification No.56/2023 in exercise of its power
under Section 168A of CGST Act, even prior to any recommendation by
the GST Council. There is no quarrel that GIC is not GST Council,
instead it is a Committee constituted by the GST Council. GST Council
is a Constitutional body. Article 279A of Constitution of India provides
for its constitution under sub-clause (2) which reads as under:
“(2) The Goods and Service Tax Council shall consist of
the following members, namely:-
(a) the Union Finance Minister —– Chairperson;
(b) the Union Minister of State in charge of
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(c) the Minister in charge of Finance or Taxation
or any other Minister nominated by each State
Government. —–Members.”
9.46. The Constitution of GIC is as under:
GST Implementation Committee
Member-Centre Members-States Members-GST Special Invitee
Council from GST Council
1.Shri Mahender 1.Shri 1.Shri Arun Goyal, 1.Shashank Priya,
Singh, C.Chandramouli Additional Commissioner
Member (GST) ACS, TN. Secretary
2.Shri B.N.Sharma, 2.Shri Sanjeev (GSTC)
Additional Kaushal
Secretary ACS, Haryana
(Revenue) 3.Shri P.D.Vaghela
3.Shri Vivek John CCT, Gujarat
Chief 4.Ms.Smaraki
Commissioner Mahapatra
4.Shri P.K.Dash CCT, West Bengal
DG, NACEN9.47. It is thus clear that GIC is not GST Council nor can it be a
substitute for GST Council. The submission of revenue that the GST
Council ratified the decision of GIC post issuance of impugned
notification in Notification No.56/2023 and the same constitutes
sufficient compliance with the requirement of Section 168A of CGST Act
lacks merit. It is trite that power to be exercised on recommendation of
named authority cannot be exercised without recommendation of such
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W.P.Nos.17184 of 2024 etc., batchauthority.12
9.48. The above submission of the revenue would also be contrary
to the maxim delegatus non protest delegare i.e., in the absence of
express power of delegation the authority vested with the power to
perform an act cannot sub delegate. In this regard it may be relevant to
refer to the following judgments:
a) Marathwada University v. Seshrao Balwant Rao Chavan,
reported in (1989) 3 SCC 132 :
“20. ….. It is a settled principle that when the Act
prescribes a particular body to exercise a power, it must be
exercised only by that body. It cannot be exercised by others
unless it is delegated. The law must also provide for such
delegation. Halsbury’s Laws of England (Vol. I, 4th End., para
32) summarises these principles as follows:
“32. Sub-delegation of powers.— In accordance with the
maxim delegatus non potest delegare, a statutory power must be
exercised only by the body or officer in whom it has been
confided, unless sub-delegation of the power is authorised by
express words or necessary implication. There is a strong
presumption against construing a grant of legislative, judicial or
disciplinary power as impliedly authorising sub-delegation; and
the same may be said of any power to the exercise of which the
designated body should address its own mind.”9.49. Now, let us turn to the question of the impact of ratification
by GST Council of recommendation of GIC post issuance of notification.
The learned Additional Solicitor General would place reliance upon the
12. Competent Authority v. Barangore Jute Factory, (2005) 13 SCC 477
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judgment of the Hon’ble Supreme Court in the case of Vivek Narayan
Sharma (Demonetisation Case-5 J.) v. Union of India, reported in (2023)
3 SCC 1, wherein in the context of Notification issued under Section
26(2) of the RBI Act, 1934 for effecting demonetisation which required
the Central Government to take a decision on demonetisation on the
recommendation of the Central Board, it was found that a
discussion/proposal was in fact initiated by the Central Government and
it was advised / suggested to the Central Board by the Central
Government to consider recommending demonetisation. The Central
Board pursuant to the above advise/suggestion of the Central
Government in turn recommended demonetization of certain currency
notes in exercise of its power under Section 26 of the RBI Act. Pursuant
to the above recommendation, the Central Government demonetized
certain currency. It was submitted before the Apex Court that inasmuch
as the Central Board itself made the recommendation only on the
proposal initiated by the Central Government, thus mandate under sub
section (2) to Section 26 of RBI Act was not complied with. Contention
was rejected. Relevant portion of the judgment is extracted hereunder:
“243. As already discussed hereinabove, the record would
reveal that the matter was under active consideration for a
period of six months between RBI and the Central Government.
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W.P.Nos.17184 of 2024 etc., batchAs such, merely because the Central Government has advised the
Central Board to consider recommending demonetisation and
that the Central Board, on the advice of the Central Government,
has considered the proposal for demonetisation and
recommended it and, thereafter, the Central Government has
taken a decision, in our view, cannot be a ground to hold that the
procedure prescribed under Section 26 of the RBI Act was
breached. The two requirements of sub-section (2) of Section 26
of the RBI Act are : (i) recommendation by the Central Board;
and (ii) the decision by the Central Government. As already
discussed hereinabove, both the Central Board while making
recommendation and the Central Government while taking the
decision, have taken into consideration all the relevant factors.
…
“245. The power to be exercised by the Central
Government under sub-section (2) of Section 26 of the RBI Act is
for effecting demonetisation. The said power has to be exercised
on the recommendation of the Central Board. As already
discussed hereinabove, RBI has a pivotal role in the matters of
monetary policy and issuance of currency. The scheme mandates
that before the Central Government takes a decision with regard
to demonetisation, it would be required to consider the
recommendation of the Central Board. We find that, in the context
in which it is used, the word “recommendation” would mean a
consultative process between the Central Board and the Central
Government.”
9.50. The above judgment may not have any applicability to the
facts of the present case inasmuch as in terms of Section 168A of the
CSGT Act in order to extend time limit in special circumstance,
notification may be issued by the Central Government on the
recommendation by the GST Council. The impugned Notification came
to be issued without recommendation of the GST Council, thus the
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mandate contained in Section 168A of CGST Act was not complied with.
Recommendation by the GST Council was only by way of ratification of
a decision of GIC and subsequent to the issuance of notification No.56 of
2023, this may not constitute compliance with the mandate of Section
168A of CGST Act. While in the demonetisation case relied by the
Revenue, the Central Board which is the appropriate body to recommend
in fact made a recommendation prior to the exercise of power by the
Central Government under sub section (2) of Section 26 of RBI Act,
1934, though the Central Government may have possibly initiated the
entire proposal. In the circumstance reliance on the judgment of the
Supreme Court in the demonetization case appears to be wholly
misplaced.
9.51. It may also be relevant to note the judgment of the Hon’ble
Supreme Court in the case of Marathwada University vs. Seshrao
Balwant Rao Chavan reported in (1989) 3 SCC 132, wherein while
dealing with the effect of ratification with regard to exercise of statutory
power it was held that the principle of ratification is alien to exercise of
power under statutory provision. The relevant portion is extracted
hereunder:
“24. This takes us to the second contention urged for the
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W.P.Nos.17184 of 2024 etc., batchappellants. The contention relates to the legal effect of
ratification done by the Executive Council in its meeting held on
26-12-1985/27-12-1985. The decision taken by the Executive
Council is in the form of a resolution and it reads as follows:
“Considering the issues, the Executive Council resolved
as follows:
1. The Executive Council at its meeting held on 22-3-1979,
had by a resolution given full authority to the Vice-Chancellor for
taking further proceedings and decision in both the cases of the
defaulting officers.
2. In exercise of above authority, the Vice-Chancellor
appointed an Inquiry Officer and as suggested by the Inquiry
Officer issued show-cause notices, obtained replies from the
officers and lastly issued orders for terminating their services;
9.52. After referring to Friedman’s Law of Agency (5th Edition) and
Bowstead on Agency (14th Edition), dealing with the principle of
ratification held as under:
“27. These principles of ratification, apparently do not
have any application with regard to exercise of powers conferred
under statutory provisions. The statutory authority cannot travel
beyond the power conferred and any action without power has no
legal validity. It is ab initio void and cannot be ratified.”
9.53. In view of the above discussion, this Court is of the view that
the recommendation by GIC Council ratified by GST Council after
issuance of impugned Notification No.56/2023, would not constitute
compliance with the mandate contained on recommendation in Section
168A of CGST Act.
9.54. Importantly, at the time of issuance of notification
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No.56/2023 there was only recommendation/resolution of GIC which
was later ratified by GST Council after issuance of notification
No.56/2023, this is yet another reason as to why the impugned
notification would be rendered bad inasmuch as it may well constitute
abdication of authority by GST Council or arrogation/usurpation of
power by GIC which is conferred on the GST Council under the CGST
Act, which would vitiate the recommendation. In this regard it may be
relevant to refer to the judgment of Hon’ble Supreme Court in the case of
State of U.P. v. Maharaja Dharmander Prasad Singh reported in (1989)
2 SCC 505:
“55….The authority cannot permit its decision to be
influenced by the dictation of others as this would amount to
abdication and surrender of its discretion. It would then not be
the authority’s discretion that is exercised, but someone else’s. If
an authority “hands over its discretion to another body it acts
ultra vires”. Such an interference by a person or body extraneous
to the power would plainly be contrary to the nature of the power
conferred upon the authority. De Smith sums up the position thus:
“The relevant principles formulated by the courts may be
broadly summarised as follows. The authority in which a
discretion is vested can be compelled to exercise that discretion,
but not to exercise it in any particular manner. In general, a
discretion must be exercised only by the authority to which it is
committed. That authority must genuinely address itself to the
matter before it: it must not act under the dictation of another
body or disable itself from exercising a discretion in each
individual case. In the purported exercise of its discretion it must
not do what it has been forbidden to do, nor must it do what it
has not been authorised to do. It must act in good faith, must366/422
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swayed by irrelevant considerations, must not seek to promote
purposes alien to the letter or to the spirit of the legislation that
gives it power to act, and must not act arbitrarily or capriciously.
Nor where a judgment must be made that certain facts exist can a
discretion be validly exercised on the basis of an erroneous
assumption about those facts. These several principles can
conveniently be grouped in two main categories: failure to
exercise a discretion, and excess or abuse of discretionary power.
The two classes are not, however, mutually exclusive.”F) Whether the suo muto orders of the Hon’ble Supreme Court
under Article 142 of the Constitution, would continue to remain binding
even after introduction of Section 168A of CGST Act and issuance of
notifications by the Government in exercise of its power thereon.
9.55. The thrust of petitioners submission with regard to order of
the Hon’ble Supreme Court under Article 142 of Constitution of India
was that the power therein cannot be used to supplant substantive law. In
other words, power under Article 142 of Constitution of India is not
meant to nullify statutory provisions. Orders under Article 142 of
Constitution of India are made to fill the vacuum until the legislature
enacts substantive law.13 The orders under Article 142 of Constitution of
13. Supreme Court Bar Association. v. Union of India, (1998) 4 SCC 409; (2024) 4 SCC 761; Vineet
Narain v. Union of India, (1998) 1 SCC 226; Kalyan Chandra Sarkar v. Rajesh Ranjan, (2005) 3 SCC
284
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India has a limited shelf life i.e., until legislature or executive steps in
and occupies/covers the field. It is submitted that extension of limitation,
if any, by virtue of orders under Article 142 of Constitution of India by
the Apex Court would cease to have effect with the introduction of
Section 168A of CGST Act and in any view with the issuance of
Notification No.13 of 2022.
9.56. To the contrary it is submitted by learned counsel for the
respondents by placing reliance on judgment of Telangana High Court
that in view of order under Article 142 of Constitution of India by the
Hon’ble Apex Court, the authorities under the Act would have the benefit
of the exclusion granted by the Apex Court vide order dated 10.01.2022
while computing limitation under sub section (2) and (10) of Section 73
of CGST Act.
9.57. It appears to me that the submission by the petitioner that the
orders of the Hon’ble Apex Court under Article 142 of the Constitution,
in particular, the last order dated 10.01.2022, whereby the period
between 15.03.2020 and 28.02.2022, stood excluded for the purposes of
calculating limitation in respect of any judicial/quasi judicial proceedings
would cease to have effect with the introduction of Section 168A to the
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W.P.Nos.17184 of 2024 etc., batch
CGST Act/SGST Act and in any view with the issuance of notification
No.13 of 2022, do not appear to have merit for the following reasons.
9.58. Before I deal with the reasons, it may be relevant rather
necessary to have a look at the orders of the Hon’ble Supreme Court and
the notifications issued under Section 168A of CGST Act.
9.59. I shall set out briefly orders under Article 142 of
Constitution of India, passed by the Hon’ble Supreme Court periodically
and the Notifications issued in exercise of power under Section 168A of
CGST Act.
9.60. Due to outbreak/onset of Covid-19 pandemic in the country,
lawyers and litigants faced difficulties in filing application/ petition
within the limitation stipulated under General and Special Laws. Apex
Court took suo moto cognizance of the difficulties faced and passed a
series of orders commencing with the order dated 23.03.2020 and
culminating/ending with the order dated 10.01.2022 excluding limitation.
The following Table contains gist of the orders passed by the Hon’ble
Supreme Court under Article 142 of the Constitution from time to time.
S.No. Date Orders of Extension by the Hon’ble Supreme Court
U/Article 142 r/w.141 of the Constitution of India
1 March 23, 2020 Limitation Period in filing petitions/ Applications /
suits/ Appeals / all other proceedings extended from
369/422
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W.P.Nos.17184 of 2024 etc., batch
S.No. Date Orders of Extension by the Hon’ble Supreme Court
U/Article 142 r/w.141 of the Constitution of India
15.03.2020 till further orders.
2 May 6, 2020 All periods of limitation prescribed under Section 138
of NI Act, 1881 & Arbitration and conciliation Act,
1996 extended w.e.f 15.03.2020 until further orders.
3 July 10, 2020 i) Limitation period extended by its earlier orders dt.
23.03.2020 & 06.05.2020 shall also apply for time
period prescribed u/s 23(4) & 29-A of Arbitration and
conciliation Act, 1996 and u/s 12-A of the
Commercial Courts Act, 2015.
ii) Directs that service of notice, summons and
exchange of pleadings/ documents maybe effected by
email, fax, commonly used instant messaging
services, such as Whatsapp, Telegram, Signal, etc.
4 March 8, 2021 Excluded the period from 15.3.2020 to 14.3.2021 in
computing limitation period for any suit, appeal,
application, and also excluded the period prescribed
u/s 23(4) & 29-A of Arbitration and conciliation Act,
1996 and u/s 12-A of the Commercial Courts Act,
2015 and u/s.138 NI Act, 1881.
5 April 27, 2021 i)Restored the earlier order dt. 23.03.2020 &
08.03.2021 and extended the limitation period as
prescribed any general or special laws in respect of all
Judicial or Quasi- Judicial Proceedings till further
orders.
ii)Period from 14.03.2021 till further orders shall also
excluded in computing the period u/s 23(4), 12-A,
138.
6 September 23, Excluded the period from 15.3.2020 to 02.10.2021 in
2021
computing limitation period for any suit, appeal,
370/422
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W.P.Nos.17184 of 2024 etc., batch
S.No. Date Orders of Extension by the Hon’ble Supreme Court
U/Article 142 r/w.141 of the Constitution of India
application, and also excluded the period prescribed
u/s 23(4) & 29-A of Arbitration and conciliation Act,
1996 and u/s 12-A of the Commercial Courts Act,
2015 and u/s.138 NI Act, 1881.
7 January 10, 2022 i)Restored the earlier order dt. 23.03.2020 in
continuation with subsequent orders dated
08.03.2021, 27.4.2021 & 23.09.2021
ii) Excluded the period from 15.3.2020 till 28.02.2022
in computing limitation period general or special laws
in respect of all Judicial or Quasi- Judicial
Proceedings and also excluded the period prescribed
u/s 23(4) & 29-A of Arbitration and conciliation Act,
1996 and u/s 12-A of the Commercial Courts Act,
2015 and u/s.138 NI Act, 1881.
8 August 30, 2022 SC dismissed multiple MAs in the limitation
extension case as withdrawn – MA 469/2022 was
withdrawn with liberty to pursue other legal remedies.
9.61. Order dated 10.01.2022, provided for exclusion of time from
15.03.2020 to 28.02.2022 for the purposes of limitation as may be
prescribed under any general or special laws in respect of all judicial or
quasi-judicial proceedings. What may require consideration is the scope
of the order dated 10.02.2022 under Article 142 of the Constitution and
its impact on the limitation of issuing notices/ passing orders under
371/422
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W.P.Nos.17184 of 2024 etc., batch
Section 73 of CGST Act which requires to be considered. It may be
relevant to refer to the following portions of the said order and the same
is extracted hereunder:
“Cognizance for Extension of Limitation, In re, (2022) 3 SCC
117
“5.1. The order dated 23-3-2020 [Cognizance for
Extension of Limitation, In re, (2020) 19 SCC 10 : (2021) 3 SCC
(Cri) 801] is restored and in continuation of the subsequent
orders dated 8-3-2021 [Cognizance for Extension of Limitation,
In re, (2021) 5 SCC 452 : (2021) 3 SCC (Civ) 40 : (2021) 2 SCC
(Cri) 615 : (2021) 2 SCC (L&S) 50] , 27-4-2021 [Cognizance for
Extension of Limitation, In re, (2021) 17 SCC 231 : 2021 SCC
OnLine SC 373] and 23-9-2021 [Cognizance for Extension of
Limitation, In re, 2021 SCC OnLine SC 947] , it is directed that
the period from 15-3-2020 till 28-2-2022 shall stand excluded for
the purposes of limitation as may be prescribed under any
general or special laws in respect of all judicial or quasi-judicial
proceedings.
5.2. Consequently, the balance period of limitation
remaining as on 3-10-2021, if any, shall become available with
effect from 1-3-2022.
5.3. In cases where the limitation would have expired
during the period between 15-3-2020 till 28-2-2022,
notwithstanding the actual balance period of limitation
remaining, all persons shall have a limitation period of 90 days
from 1-3-2022. In the event the actual balance period of
limitation remaining, with effect from 1-3-2022 is greater than 90
days, that longer period shall apply.
372/422
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W.P.Nos.17184 of 2024 etc., batch
5.4. It is further clarified that the period from 15-3-2020
till 28-2-2022 shall also stand excluded in computing the periods
prescribed under Sections 23(4) and 29-A of the Arbitration and
Conciliation Act, 1996, Section 12-A of the Commercial Courts
Act, 2015 and provisos (b) and (c) of Section 138 of the
Negotiable Instruments Act, 1881 and any other laws, which
prescribe period(s) of limitation for instituting proceedings, outer
limits (within which the court or tribunal can condone delay) and
termination of proceedings.”
9.62. A reading of the above order of the Hon’ble Supreme Court
dated 10.01.2022 would show that the Hon’ble Supreme Court provided
for exclusion of time from 15.03.2020 till 28.02.2022 for the purposes of
limitation as may be prescribed under any general or special laws in
respect of all judicial or quasi-judicial proceedings. Having examined the
order of the Apex Court, it may be necessary to take a look at the
notifications issued under Section 168A of CGST Act in particular
impugned notifications. The relevant portion of impugned notifications
reads as under:
(i) Notification No.9 of 2023:
“NOTIFICATION
No.09/2023-Central Tax
New Delhi, dated the 31st March, 2023
S.O1564(E).– In exercise of the powers conferred by
section 168A of the Central Goods and Services Tax Act, 2017
(12 of 2017) (hereinafter referred to as the said Act) read with
section 20 of the Integrated Goods and Services Tax Act, 2017373/422
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W.P.Nos.17184 of 2024 etc., batch(13 of 2017), and section 21 of the Union territory Goods and
Services Tax Act, 2017 (14 of 2017) and in partial modification of
the notifications of the Government of India, Ministry of Finance
(Department of Revenue), No. 35/2020-Central Tax, dated the 3
rd April, 2020 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E),
dated the 3rd April, 2020 and No. 14/2021-Central Tax, dated the
1st May, 2021 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E),
dated the 1st May, 2021 and No. 13/2022-Central Tax, dated the
5th July, 2022, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 516(E),
dated the 5th July, 2022, the Government, on the
recommendations of the Council, hereby, extends the time limit
specified under sub- section (10) of section 73 for issuance of
order under sub-section (9) of section 73 of the said Act, for
recovery of tax not paid or short paid or of input tax credit
wrongly availed or utilised, relating to the period as specified
below, namely:–
(i) forthefinancialyear2017-18,upto the 31st day of December,
2023;
(ii) for the financial year 2018-19, upto the 31st day of March,
2024;
(iii) for the financial year 2019-20, upto the 30th day of June,
2024.”
(ii) Notification No.56 of 2023:
“NOTIFICATION
No.56/2023-Central Tax
New Delhi, dated the 28th December, 2023
S.O…..(E).– In exercise of the powers conferred by section
168A of the Central Goods and Services Tax Act, 2017 (12 of
2017) (hereinafter referred to as the said Act) read with section
20 of the Integrated Goods and Services Tax Act, 2017 (13 of
2017), and section 21 of the Union territory Goods and Services
Tax Act, 2017 (14 of 2017) and in partial modification of the
notifications of the Government of India, Ministry of Finance
(Department of Revenue), No. 35/2020-Central Tax, dated the 3
rd April, 2020 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E),374/422
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W.P.Nos.17184 of 2024 etc., batchdated the 3 rd April, 2020 and No. 14/2021-Central Tax, dated
the 1st May, 2021 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 310(E), dated the 1st May, 2021 and No. 13/2022-Central
Tax, dated the 5th July, 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 516(E), dated the 5th July, 2022, and No. 09/2023-Central
Tax, dated the 31st March, 2023 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (ii), vide
number G.S.R. 1564(E) dated the 31st March, 2023, the
Government, on the recommendations of the Council, hereby,
extends the time limit specified under sub- section (10) of section
73 for issuance of order under sub-section (9) of section 73 of the
said Act, for recovery of tax not paid or short paid or of input tax
credit wrongly availed or utilized, relating to the period as
specified below, namely:–
(i) for the financial year 2018-19, up to the 30 th day of
April, 2024;
(ii) for the financial year 2019-20, up to the 31 st day of
August, 2024.”
9.63. Let us contrast the order’s of the Hon’ble Supreme Court,
with the impugned notifications issued under Section 168A of CGST
Act, it would be clear that the orders of the Hon’ble Supreme Court made
under Article 142 of the Constitution, in particular, order dated
10.01.2022 provides for exclusion of the period between 15.03.2020 and
28.02.2022 while reckoning limitation with regard to any judicial/quasi
judicial proceedings. On the other hand, impugned notification viz.,
Notification No.09/2023 and 56/2023 issued under Section 168A of
CGST Act provided for extension of time for issuance of notice/order
375/422
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W.P.Nos.17184 of 2024 etc., batch
under sub-sections (2) and (10) to Section 73 of the CGST Act, for
recovery of tax not paid or short paid or input tax credit wrongly availed
or utilized as under:
a) for the financial year 2017-18, the time limit for passing orders
under sub section (10) to Section 73 was extended upto 31.12.2023
b) for the financial year 2018-19, the time limit for passing orders
under sub section (10) to Section 73 was extended upto 30.04.2024
c) for the financial year 2019-20, the time limit for passing orders
under sub section (10) to Section 73 was extended upto 31.08.2024.
9.64. Having set out the nature of the order under Article 142 of
the Constitution by the Hon’ble Apex Court and impugned notifications
issued under Section 168A of CGST Act, I shall now deal with the reason
as to why the submissions of the petitioner that the order under Article
142 of the Constitution would cease to have effect with the introduction
of Section 168A of CGST Act or in any view with issuance of impugned
notifications under Section 168A of CGST Act may lack merit.
a) Dichotomy between extension and exclusion of limitation:-
376/422
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W.P.Nos.17184 of 2024 etc., batch9.65. It is trite that there is a distinction between “period of
limitation” and “computation of limitation”. The extension of limitation
vide impugned notifications under Section 168A of CGST Act, would
fall within the realm of “period of limitation”. To the contrary, exclusion
of period for the purposes of limitation provided vide order dated
10.01.2022 of the Hon’ble Apex Court under Article 142 of the
Constitution, falls within the realm of “computation of limitation”. In
this regard, it may be relevant to refer to the following judgments
wherein the dichotomy between “period of limitation” and “computation
of limitation” has been explained. In this regard, it may be relevant to
refer to the following judgements:
(i) Ajay G. Podar v. Official Liquidator of J.S. & W.M.,
reported in (2008) 14 SCC 17 :
“10. On reading the provisions of Section 458-A and
Section 543(2) of the Companies Act, we find that there is a clear
dichotomy between the concept of the “period of limitation” on
one hand, and the concept of “computation of that period”.
…..
14. In our view, there is no merit in the contention
advanced on behalf of the appellant that by virtue of Section 458-
A the period of limitation is extended by one year. Part III of the
Limitation Act excludes certain circumstances mentioned in
Sections 12 to 24 for computation of the period of limitation.
Similarly, Section 458-A provides for an additional circumstance
which is not there in the Limitation Act which is required to be
taken into account as an item of exclusion in the matter of
computation of the period of limitation of five years prescribed by377/422
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W.P.Nos.17184 of 2024 etc., batchSection 543(2). That circumstance is a period spent between the
date of commencement of winding up of the company and the
date on which the winding-up order is passed plus one year
therefrom. If this period of limitation is to stand excluded it is
only by virtue of Section 458-A which circumstance is not
contemplated by Sections 12 to 24 of the Limitation Act.”
ii) Consolidated Engg. Enterprises v. Irrigation Deptt., reported in
(2008) 7 SCC 169, wherein while dealing with limitation prescribed
under Section 34(3) of Arbitration and Conciliation Act, for an
application to set aside an award, which was 3 months with the proviso
providing for extension of such period not exceeding one month, and
while considering the applicability of Section 14 of Limitation Act which
provides for exclusion of time spent before a wrong Court, the distinction
between extension and exclusion of limitation was explained as under:
“Re: Question (ii)
46. The learned counsel for the appellant next contended
that even if the Limitation Act applied, Section 14 is excluded by
reason of the proviso to Section 34(3) and at best, prosecution
before a wrong forum can be considered as a sufficient cause for
explaining the delay, in which event condonation cannot be for a
period in excess of 30 days. He submitted that sub-section (3) of
Section 34 prescribes the period of limitation for an application
to set aside an award as three months, and the proviso thereto
provides for extension of such period of limitation, by a period
not exceeding one month. He pointed out that the object of the
AC Act is to expedite arbitration proceedings with minimal
judicial intervention as is evident from Section 5 of that Act.
378/422
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W.P.Nos.17184 of 2024 etc., batch
…..
53. Sub-section (3) of Section 34 of the AC Act prescribes
the period of limitation for filing an application for setting aside
an award as three months from the date on which the applicant
has received the arbitral award. The proviso thereto vests in the
court discretion to extend the period of limitation by a further
period not exceeding thirty days if the court is satisfied that the
applicant was prevented by sufficient cause for not making the
application within three months. The use of the words “but not
thereafter” in the proviso makes it clear that even if a sufficient
cause is made out for a longer extension, the extension cannot be
beyond thirty days. The purpose of proviso to Section 34(3) of the
AC Act is similar to that of Section 5 of the Limitation Act which
also relates to extension of the period of limitation prescribed for
any application or appeal. It vests a discretion in a court to
extend the prescribed period of limitation if the applicant satisfies
the court that he had sufficient cause for not making the
application within the prescribed period. Section 5 of the
Limitation Act does not place any outer limit in regard to the
period of extension, whereas the proviso to sub-section (3) of
Section 34 of the AC Act places a limit on the period of extension
of the period of limitation. Thus the proviso to Section 34(3) of
the AC Act is also a provision relating to extension of period of
limitation, but differs from Section 5 of the Limitation Act, in
regard to period of extension, and has the effect of excluding
Section 5 alone of the Limitation Act.
54. On the other hand, Section 14 contained in Part III
of the Limitation Act does not relate to extension of the period of
limitation, but relates to exclusion of certain period while
computing the period of limitation. Neither sub-section (3) of
Section 34 of the AC Act nor any other provision of the AC Act
exclude the applicability of Section 14 of the Limitation Act to
applications under Section 34(1) of the AC Act. Nor will the
379/422
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W.P.Nos.17184 of 2024 etc., batch
proviso to Section 34(3) exclude the application of Section 14, as
Section 14 is not a provision for extension of period of limitation,
but for exclusion of certain period while computing the period of
limitation. Having regard to Section 29(2) of the Limitation Act,
Section 14 of that Act will be applicable to an application under
Section 34(1) of the AC Act. Even when there is cause to apply
Section 14, the limitation period continues to be three months and
not more, but in computing the limitation period of three months
for the application under Section 34(1) of the AC Act, the time
during which the applicant was prosecuting such application
before the wrong court is excluded, provided the proceeding in
the wrong court was prosecuted bona fide, with due
diligence. Western Builders [(2006) 6 SCC 239] therefore lays
down the correct legal position.”
iii) Ketan V. Parekh v. Enforcement Directorate, reported in, (2011) 15
SCC 30:
“28. In his concurring judgment, Raveendran, J. referred
to the judgment in State of Goa v. Western Builders [(2006) 6
SCC 239] and observed: (Consolidated Engg. Enterprises
case [Consolidated Engg. Enterprises v. Irrigation Deptt., (2008)
7 SCC 169] , SCC pp. 192-93, para 54)
“54. On the other hand, Section 14 contained in Part III of
the Limitation Act does not relate to extension of the period of
limitation, but relates to exclusion of certain period while
computing the period of limitation. Neither sub-section (3) of
Section 34 of the AC Act nor any other provision of the AC Act
exclude the applicability of Section 14 of the Limitation Act to
applications under Section 34(1) of the AC Act. Nor will the
proviso to Section 34(3) exclude the application of Section 14, as
Section 14 is not a provision for extension of period of limitation,380/422
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W.P.Nos.17184 of 2024 etc., batchbut for exclusion of certain period while computing the period of
limitation. Having regard to Section 29(2) of the Limitation Act,
Section 14 of that Act will be applicable to an application under
Section 34(1) of the AC Act. Even when there is cause to apply
Section 14, the limitation period continues to be three months and
not more, but in computing the limitation period of three months
for the application under Section 34(1) of the AC Act, the time
during which the applicant was prosecuting such application
before the wrong court is excluded, provided the proceeding in
the wrong court was prosecuted bona fide, with due
diligence. Western Builders [(2006) 6 SCC 239] therefore lays
down the correct legal position.”
(emphasis supplied)
iv) Kalpraj Dharamshi v. Kotak Investment Advisors Ltd. reported in
(2021) 10 SCC 401, wherein it was held that exclusion of period would require
the days excluded to be added to what is prescribed as a period of limitation as
could be seen from the following extracts:
“67. Perusal of the aforesaid would therefore reveal, that
the Court has clearly rejected the objection raised by the
Revenue in M.P. Steel Corpn. [M.P. Steel Corpn. v. CCE, (2015)
7 SCC 58 : (2015) 3 SCC (Civ) 510] which was raised relying on
the judgment of this Court in Parson Tools &
Plants [CST v. Parson Tools & Plants, (1975) 4 SCC 22 : 1975
SCC (Tax) 185] . This Court observed, that the time during which
the applicant was prosecuting such application before the wrong
court can be excluded, provided the proceeding in the wrong
court was prosecuted bona fide, with due diligence. This Court
distinguished the judgment in Parson Tools &
Plants [CST v. Parson Tools & Plants, (1975) 4 SCC 22 : 1975
SCC (Tax) 185] on the ground, that the period provided for filing381/422
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W.P.Nos.17184 of 2024 etc., batcha revision under the U.P. Sales Tax Act was sufficiently long
period of 18 months, beyond which it was the policy of the
legislature not to extend limitation any further. Relying on
the Consolidated Engg. Enterprises [Consolidated Engg.
Enterprises v. Irrigation Deptt., (2008) 7 SCC 169] , it has been
observed, that there is a vital distinction between extending time
and condoning delay. It was further observed, that like Section 34
of the Arbitration Act, the period provided in Section 128 of the
Customs Act did not lay down a long period for preferring an
appeal. As such, it would be unduly harsh to exclude the
principles contained in Section 14 of the Limitation Act. Relying
on Consolidated Engg. Enterprises [Consolidated Engg.
Enterprises v. Irrigation Deptt., (2008) 7 SCC 169] it was
observed, that there is a difference between exclusion of a certain
period altogether under principles of Section 14 and condoning
the delay. It has been observed, that when a certain period is
excluded by applying the principles contained in Section 14,
there is no delay to be attributed to the appellant and the
limitation period provided by the statute concerned, continues to
be the stated period and not more than the stated period. It was
therefore held, that the principle of Section 14, which is a
principle based on advancing the cause of justice would certainly
apply to exclude time taken in prosecuting proceedings which are
bona fide and pursued with due diligence but which end without
a decision on the merits of the case.
84. This Court clearly held, that the decision in Popular
Construction Co. [Union of India v. Popular Construction Co.,
(2001) 8 SCC 470] cannot be construed to mean as a ruling, that
provisions of Section 14 of the Limitation Act are also not
applicable to an application challenging an award under Section
34 of the Act. It has been held, that in the Arbitration Act, there is
no express provision excluding application of the provisions of
Section 14 of the Limitation Act to an application filed under382/422
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W.P.Nos.17184 of 2024 etc., batchSection 34 of the Arbitration Act on 5 of the Limitation Act and
exclusion of the time provided in Section 14 of the said Act. It
was held, that the power to excuse delay and grant an extension
of time under Section 5 is discretionary, whereas under Section
14, exclusion of time is mandatory, if the requisite conditions are
satisfied. It held, that the effect of Section 14 is that in order to
ascertain what is the date of expiration of the “prescribed
period”, the days excluded from operating by way of limitation,
have to be added to what is primarily the period of limitation
prescribed.”9.66. From a reading of the above judgments, it would be clear that
“period of limitation” and “computation of limitation” are distinct
aspects. While the orders under Article 142 of the Constitution dealt
with “exclusion of limitation” and thus “computation of limitation”, the
notification under Section 168A of CGST Act provided for “extension of
time” thus “period of limitation”. In other words, the former dealt with
computation of limitation, while latter with period of limitation. They
deal with different aspects thus question of supplanting or overlap may
not arise. The submission of the petitioner that orders under Article 142
of the Constitution would cease to have effect with the introduction of
Section 168A of the CGST Act, fails to bear in mind the above
distinction in law.
9.67. This Court finds that the order of the Hon’ble Supreme Court
383/422
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W.P.Nos.17184 of 2024 etc., batch
dated 10.01.2022 would continue to govern the limitation inasmuch as it
provides for exclusion of time from 15.03.2020 to 28.02.2022 for the
purposes of limitation as may be prescribed under any general or special
laws in respect of all judicial or quasi-judicial proceedings, while the
impugned notification under Section 168A of CGST Act purports to
extend the time limit. Thus, they deal with two different aspects of
limitation viz., one relating to computation other relating to period of
limitation and there is no overlap.
9.68. Yet another reason to find that even the Government
recognized rather maintained the distinction between extension of time
limit and exclusion of period, one would only need to look at
Notification No.13 of 2022, wherein while exercising the power under
Section 168A of CGST Act, it provided for extension and exclusion of
time limit for passing order under Section 73(10) of CGST Act. The
relevant portion of Notification No.13 of 2022 is extracted hereunder:
“NOTIFICATION No.13/2022-Central Tax
New Delhi, the 5thJuly 2022
…..
(i) extends the time limit specified under sub-section (10)
of section 73 for issuance of order under sub- section (9) of
section 73 of the said Act, for recovery of tax not paid or short
paid or of input tax credit wrongly availed or utilized, in respect384/422
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W.P.Nos.17184 of 2024 etc., batchof a tax period for the financial year 2017-18, up to the 30th day
of September, 2023;
(ii) excludes the period from the 1st day of March, 2020 to
the 28th day of February, 2022 for computationof period of
limitation under sub-section (10) of section 73 of the said Act for
issuance of order under sub- section (9) of section 73 of the said
Act, for recovery of erroneous refund”9.68.1. From a reading of the above notification it would be
evident that the Government extended the time limit under sub section
(10) of Section 73 for issuance of order under sub-section (9) of Section
73 of the CGST Act, for recovery of tax not paid or short paid or of input
tax credit wrongly availed or utilized, in respect of a tax period of the
financial year 2017-18 up to the 30th day of September, 2023 and
excluded the period from 01.03.2020 to 28.02.2022 for computation of
period of limitation under sub section (10) of Section 73 of the CGST
Act for issuance of order under sub-section (9) of Section 73 of the
CGST Act, for recovery of erroneous refund. When it came for exclusion
of certain period the Notification provided that the same would be taken
into account for computation of period of limitation thus the distinction
referred supra between extension of limitation and exclusion of
limitation appears to be legislatively recognized under the CGST Act.
The use of the expressions “extension” and “exclusion” in Notification
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No.13 of 2022 would also indicate that the Government which is the
notifying authority under Section 168A of CGST Act, was also conscious
of the distinction between the two. It is trite law that when in relation to
the same subject-matter, different words are used in the same statute,
there is a presumption that they are not used in the same sense:
(i) CIT v. East West Import & Export (P). Ltd., Jaipur, reported in
AIR 1989 SC 836.
(ii) Shri Ishal Alloy Steels Ltd. v. Jayaswalas Neco Ltd., reported
in AIR 2001 SC 1161.
(iii) Kailash Nath Agarwal v. Pradeshiya Indust and Inv. Corp of
U.P. Reported in (2003) 4 SCC 305.
b) Effect of legislation founded on a mistaken or erroneous
assumption of law – Impugned notifications issued on mistaken or
erroneous assumption of the scope of the orders under Article 142 of the
Constitution.
9.69. Importantly, the period that would be available on applying
the exclusion of the period from 15.03.2020 to 28.02.2022 in terms of the
order of the Hon’ble Supreme Court dated 10.01.2022 and extension of
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time in terms of Notification No.9 of 2023 and 56 of 2023 would be as
under:
S.N Financial Actual/Ori Due date Period of Extended Limitation
o. Year ginal due extended in limitation u/s time limit u/s 73(10)
date for exercise of 73(10) of u/s 73(10) after
filing power u/s 44 CGST Act for issuance exclusion
Annual of CGST Act of order of period
return u/s through u/s.73(10) 15.3.2020
44(1) Notifications for issuance to
of order 28.2.2022
u/s.73(9) in as per
exercise of order
power dated
u/s.168A of 10.1.2022
CGST Act of SC
(upto)
1. 2017-18 31.12.201 05.02.2020 05.02.2023 31.12.2023 13.12.2024
8 07.02.2020 ADDING
(Notification 716 DAYS
06/2020)
2. 2018-19 31.12.201 31.12.2020 31.12.2023 30.04.2024 28.02.2025
9 (Not.80/2020 (Not.56/202 ADDING
) 3) 424 DAYS
3. 2019-20 31.12.202 31.03.2021 31.03.2024 31.08.2024 28.02.2025
0 (Not.04/2021 (Not.56/202 ADDING
) 3) 334 DAYS9.70. From the above Table, it would be clear that by excluding the
period between 15.03.2020 to 28.02.2022, in terms of the orders of the
Hon’ble Apex Court dated 10.01.2022, the limitation that would be
available to the authorities for issuing notices and passing orders under
sub-section (10) to Section 73 of CGST Act would be larger than the
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notifications.
9.71. Notification under Section 168A of CGST Act can be issued
only to extend the time limit and not diminish limitation. It appears to
me that the impugned notifications is made without taking into account
the effect of the order of the Hon’ble Supreme Court dated 10.01.2022.
The notifications appears to have been founded on a mistaken or
erroneous assumption on limitation available under Section 73 of CGST
Act, while exercising the power under Section 168A of the CGST Act. I
say so, inasmuch as it is evident from the above Table, the limitation
available for making orders under sub-section (10) to Section 73 of
CGST Act, on applying the exclusion of the period from 15.03.2020 to
28.02.2022, in terms of the order of the Hon’ble Apex Court dated
10.01.2022, is much larger than the limitation made available by
extending the limitation vide impugned notification issued under Section
168A of CGST Act. Power under Section 168A of CGST Act, being to
extend limitation, the impugned notifications diminishing the limitation
may not be sustainable. The impugned notifications is based on an
erroneous assumption of state of law relating to limitation applicable to
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Section 73(10) of the CGST Act and the impact of the orders of the
Hon’ble Supreme Court on the limitation under sub section (2) and (10)
of Section 73 of CGST Act. It is trite that legislation based on mistaken
or erroneous assumption has not the effect of making that the law which
the legislature had erroneously assumed to be so. In this regard, it may
be relevant to refer to the following judgments :
(i) Peddinti Venkata Murali Ranganatha Desika Iyengar v. Govt.
of A.P. reported in (1996) 3 SCC 75:
“13. The question, in that scenario, which emerges is
whether Section 76 is a valid piece of legislation, indirectly
repealing the Inams Abolition Act or the judgments of that High
Court referred to hereinbefore. It is settled law that repeal of an
Act divesting vested rights is always disfavoured. Presumption is
against repeal by implication and the reason is based on the
theory that the legislation, while enacting a law, has complete
knowledge of the pre-existing law on the same subject-matter. In
the Principles of Statutory Interpretation by Justice G.P. Singh,
(5th Edn. 1992 at pp. 186-87) under the caption “Reference to
other statutes” in Chapter IV (External Aids to Construction) it
has been stated that “a legislation proceeding upon an erroneous
assumption of the existing law without directly amending or
declaring the law is ineffective to change the law”. “The beliefs
or assumptions of those who frame Acts of Parliament cannot
make the law” and a mere erroneous assumption exhibited in a
statute as to the state of the existing law is ineffective to express
an ‘intention’ to change the law; if, by such a statute, the idea is
to change the law, it will be said that “the legislature has plainly
misfired”. The “legislation founded on a mistaken or erroneous
assumption has not the effect of making the law which the389/422
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disregard such a belief or assumption and also the provision
inserted in that belief or assumption. A later statute, therefore, is
normally not used as an aid to construction of an earlier one.”
(emphasis supplied)
(ii) Hariprasad Shivshanker Shukla v. A.D.Divelkar reported in 1956
SCC OnLine SC 21:
“…19.That history shows indubitably the aim and
purpose of the enactment of Section 25-FF. As Lord Atkinson
pointed out in his speech in Ormond Investment Co.
Limited v. Betts [(1928) AC 143, 164] “an Act of Parliament
does not alter the law by merely betraying an erroneous opinion
of it”. Legislation founded on a mistaken or erroneous
assumption has not the effect of making that the law which the
legislature had erroneously assumed to be so… “
(emphasis supplied)(3) Dharangadhra Chemical Works v. Dharangadhra Municipality
reported in (1985) 4 SCC 92:
“…12. If the insertion of Rule 3 or Bye-law 3 was because
of a wrong belief or assumption made in the matter of the legal
position the Court has to disregard such belief or assumption, for,
it is well settled that “the beliefs or assumptions of those who
frame Acts of Parliament cannot make the law”
c) Diminishing/Curtailing a larger limitation would render the
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ground of arbitrariness under Article 14 of Constitution of India, cannot
extinguish vested right to take action under the larger period available
to the authorities.
9.72. Yet another reason, I would think that the submission of the
petitioners must fail, is in view of the fact that by virtue of the order of
the Hon’ble Supreme Court under Article 142 of the Constitution,
whereby the authorities had a larger period of limitation for issuance of
notices and passing orders if found/held to be supplanted/overridden by
the impugned notifications whereby the limitation stands
diminished/curtailed, it may well affect the vested right of the authorities
to take action in terms of the order of the Hon’ble Supreme Court under
Article 142 of Constitution of India, which provided for a larger period.
It is trite that law of limitation is procedural and would normally have
retrospective effect and would govern pending proceedings. There are
two exception to the above rule viz.,
a) A new law of limitation providing a longer period cannot revive
or dead claim.
b) A shorter period of limitation cannot extinguish vested right of
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action.
In this regard, it may be refer to the following judgments:
(i) B.K. Educational Services (P) Ltd. v. Parag Gupta & Associates
reported in (2019) 11 SCC 633:
“22.(i)55. In answering a question which arose under
Section 110-A of the Motor Vehicles Act, this Court held: (Shanti
Misra case [New India Insurance Co. Ltd. v. Shanti Misra,
(1975) 2 SCC 840] , SCC p. 846, para 7)
‘7. … (1) Time for the purpose of filing the application
under Section 110-A did not start running before the constitution
of the tribunal. Time had started running for the filing of the suit
but before it had expired the forum was changed. And for the
purpose of the changed forum, time could not be deemed to have
started running before a remedy of going to the new forum is
made available.
(2) Even though by and large the law of limitation has
been held to be a procedural law, there are exceptions to this
principle. Generally the law of limitation which is in vogue on
the date of the commencement of the action governs it. But there
are certain exceptions to this principle. The new law of limitation
providing a longer period cannot revive a dead remedy. Nor can
it suddenly extinguish vested right of action by providing for a
shorter period of limitation.”
(ii) Vinod Gurudas Raikar v. National Insurance Co. Ltd. reported in
(1991) 4 SCC 333:
“7.So far the period of limitation was
concerned, it was observed that a new law of
limitation providing for a shorter period cannot
certainly extinguish a vested right of action….”392/422
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(iii) Union of India v. Uttam Steel Ltd., reported in (2015) 13 SCC 209:
“10.3… ‘(2) … The new law of limitation providing a
longer period cannot revive a dead remedy. Nor can it suddenly
extinguish vested right of action by providing for a shorter period
of limitation.’”
10.4.However, it must be noted that there is an
important exception to this rule also. Where the right of suit is
barred under the law of limitation in force before the new
provision came into operation and a vested right has accrued to
another, the new provision cannot revive the barred right or take
away the accrued vested right.”
9.73. The impugned notifications which has the effect of
diminishing the limitation which may otherwise be available for
authorities for issuing notices and passing order under Section 73 of the
CGST Act, if one takes into account the exclusion of period between
15.03.2020 to 28.02.2022 as provided by the Apex Court vide its order
dated 10.01.2022, results in extinguishing the vested right of action of
the authorities by providing for a shorter limitation which cannot be
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sustained in terms of decision referred supra and may well suffer from
the vice of arbitrariness thereby offending Article 14 of the Constitution.
d) Diminishing/Curtailing Limitation otherwise available – By
issuance of notification – not traceable to Section 168A of CGST Act:
9.74. From a reading of Section 168A of CGST Act, it would be
clear that power is conferred on the Government to extend time limit in
special circumstances. If notification under Section 168A of CGST Act,
were to diminish/curtail the limitation otherwise available to the
authorities to take action it would fall foul of the object and purpose of
Section 168A of CGST Act. The exercise of power which diminishes
limitation available under the CGST Act would not be in conformity with
Section 168A of CGST Act and thus invalid. It is trite law that the
delegate ought to act in conformity with the object and purpose of the
Act. In this regard, it may be relevant to refer to the following judgment:
(i) Indian Express Newspapers (Bombay) (P) Ltd. v. Union of India
reported in (1985) 1 SCC 641:
394/422
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W.P.Nos.17184 of 2024 etc., batch“75. A piece of subordinate legislation does not carry
the same degree of immunity which is enjoyed by a statute passed
by a competent Legislature. Subordinate legislation may be
questioned on any of the grounds on which plenary legislation is
questioned. In addition it may also be questioned on the ground
that it does not conform to the statute under which it is made. It
may further be questioned on the ground that it is contrary to
some other statute. That is because subordinate legislation must
yield to plenary legislation. It may also be questioned on the
ground that it is unreasonable, unreasonable not in the sense of
not being reasonable, but in the sense that it is manifestly
arbitrary. In England, the Judges would say “Parliament never
intended authority to make such rules. They are unreasonable
and ultra vires”.
(ii) State of U.P. v. Renusagar Power Co., (1988) 4 SCC 59
The exercise of power whether legislative or
administrative will be set aside if there is manifest error in the
exercise of such power or the exercise of the power is manifestly
arbitrary. Similarly, if the power has been exercised on a non-
consideration or non-application of mind to relevant factors the
exercise of power will be regarded as manifestly erroneous. If a
power (whether legislative or administrative) is exercised on the
basis of facts which do not exist and which are patently
erroneous, such exercise of power will stand vitiated.
9.75. The impugned notification diminishes the limitation
available to the authorities to issue notices/pass orders under sub section
(2) to Section 73 of CGST Act, by virtue of the order of the Supreme
Court dated 10.01.2022 a consequence which is antithetical to the very
purpose and object of Section 168A of CGST Act, thus unsustainable.
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10. Conclusion:
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 Supreme Court under Article 142 of Constitution. The impugned
notification made on an erroneous assumption of the position in law is
unsustainable on the ground of being arbitrary.
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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 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.
11. There are issues relating to violation of principles of natural
justice, lack of jurisdiction, errors apparent on the face of record etc.
These are questions which will have to be re examined by the assessing
authority inasmuch as the thrust of the petitioner’s submissions before
this Court as well as before the authorities has been primarily on the
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jurisdiction in view of the challenge to the validity of the notification.
12. In light of the present order, this Court is inclined to remand all
the matters back to the assessing authority for passing orders afresh:
i. In case challenge is to the order of assessment/adjudication,
petitioners shall treat the impugned orders as show cause notice and
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 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 orders afresh after affording the petitioners an opportunity of
hearing.
13. Accordingly, the writ petitions stand disposed of. No costs.
Consequently, connected miscellaneous petitions are closed.
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12.06.2025
Speaking (or) Non Speaking Order
Index : Yes/ No
Neutral Citation: Yes/No
spp/mka/kmm
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W.P.Nos.17184 of 2024 etc., batch
To :
1. Union of India
Through its Secretary,
Ministry of Finance,
North Block, New Delhi -110 001.
2.State of Tamil Nadu,
Commercial Taxes Department,
through its Secretary to Government, Fort St. George,
Chennai,
Tamil Nadu-600 009
3.Commissioner of GST & Central Excise,
Chennai South Commissionerate,
MHU Complex, No. 692, 5th Floor,
Anna Salai, Nandanam, Chennai,
Tamil Nadu – 600 035
4.Additional Commissioner,
Office of the Additional Commissioner of GST and
Central Excise,
Chennai South Commissionerate,
MHU Complex, No. 692, 5th Floor,
Anna Salai, Nandanam, Chennai,
Tamil Nadu – 600 035
5.Central Board of Indirect Taxes and Customs,
Through its Secretary,
Department of Revenue,
Ministry of Finance North Block,
New Delhi-110001
6. State of Tamil Nadu
Represented by its Secretary, Secretariat, Fort St.
George,
Chennai – 600 009.
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7. Assistant Commissioner (ST), Vallvarkottam,
Zone-VI, M.B.M, M. Phil, Station No. 1,
6th Floor, P.A.P.J.M. Annex Building,
Greams Road, Chennai-600006.
8.The Deputy State Tax Officer – I,
Valluvarkottam Assessment Circle,
Station: No.10, Palaniappa Maligai,
4th Floor, Greams Road, Chennai – 600006.
9.Assistant Commissioner (ST)
Kilpauk Circle
F-50, 1st Avenue, 3rd Floor,
Anna Nagar East, Chennai – 600102
10. The State Tax Officer,
Office of Sales Tax Officer,
Perundurai Circle, Perundurai,
No.299, Bhavani Road,
Perundurai -638 052.
11. The Bank Manager,
Kotak Mahindra Bank Limited,
Erode
12. Deputy State Tax Officer – II,
Arumbakkam Assessment Circle.
13. The Superintendent of CGST and Central Excise
Egmore Range – II, Egmore Division of GST and
Central Excise, Chennai North Commissionerate,
First Floor, Newry Towers, Plot No.2054, I Block,
II Avenue, 12th Main Road, Anna Nagar,
Chennai – 600 040.
14.The Central Board of Indirect Taxes and Customs
Department of Revenue, Ministry of Finance,
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Represented by its Chairman
North Block, New Delhi – 110 001.
15. Deputy State Tax Officer – 1,
Anupparpalayam Assessment Circle, Tiruppur – 1,
No.16, Emperor Building, Ground Floor,
Indira Nagar 1st Street, Avinashi Road,
Tiruppur – 641 603, Tamilnadu.
16. The State Tax Officer,
O/o The Commercial Tax Officer, Tindivanam Assessment Circle,
Villupuram Zone, Cuddalore Division, Cuddaalore, Tamil Nadu.
17. The State Tax Officer,
O/o. The Commercial Tax Officer, Kumarapalayam Circle,
Namakkal, Salem,
Tamilnadu.
18.The Branch Manager,
State Bank of India,
226, Salem Main Road,
Kumarapalayam – 638 183
19. The Deputy State Tax Officer – I (ST),
Office of the Deputy Commercial Tax Officer,
Thindal Assessment Circle,
D.No.161, Brough Road,
Erode – 638 003.
20. Assistant Commissioner (ST) (FAC)
Tambaram Assessment Circle,
Integrated Commercial Taxes Department Building
3rd Floor, Room No.336, Nandanam,
Chennai- 600 035.
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21. Superintendent of CGST & Central Excise,
Pallipalayam Range,
81, Bharathi Nagar, Soolai, Erode – 638004.
22. The Assistant Commissioner (ST)(FAC),
Kancheepuram Rural Assessment Circle,
CT Building, 1st Floor, Collectorate Campus,
Kancheepuram – 631 501.
23. The Assistant Commissioner (ST) (FAC),
Group -XIV, Intelligence-I,
PAPJM Building No.1, Greams Road,
2nd Floor, Chennai-600 006.
24. The Assistant Commissioner (ST) (FAC),
Group – XIV, Intelligence – I,
PAPJM Building, No.1, Greams Road,
2nd Floor, Chennai-600 006.
25.The Additional Commissioner
Office of the Commissioner of CGST and Central Excise,
Chennai North Commissionerate, No. 26/1, Mahatma Gandhi Road,
Chennai – 600034.
26.The Joint Commissioner
Office of the Commissioner of Central Tax and Central Excise, Audit-I,
Commissionerate,
No.1775, Jawaharlal Nehru
Inner Ring Road,
Anna Nagar West Extension, Chennai-600101.
27. Union of India
Through Secretary,
Ministry of Finance,
Department of Revenue,
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Udyog Bhawan,
New Delhi – 110001.
28.Central Board of Indirect Taxes
Ministry of Finance,
Department of Revenue,
Udyog Bhawan,
New Delhi – 110 001.
29.Assistant Commissioner (ST)
Arumbakkam Assessment Circle,
4th Floor, PAPJM Annexe Building,
Greams Road, Chennai – 600 006.
30. The Assistant Commissioner of GST & Central Excise,
Ponneri Division,
Office of the Chennai outer Commissionerate,
Room 40, A1, 100 feet road, Mogappair, Chennai – 600037.
31.The Superintendent of GST and Central Excise,
Madhavaram Outer Range,
Room No.40, A1, 100,
TNHB Complex,
Mogappair,
Chennai – 600037.
32. Asst Commissioner (ST )(FAC )
Intelligence – I, Room No.133,
1st Floor, PAPJM Building,
No.1, Greams Road,
Chennai – 600 006.
33. The State Tax Officer,
Ayanavaram Assessment Circle, No. 1, Greams road, Chennai-6.
34. The Assistant Commissioner (ST)(FAC),
Intelligence-I, Room No.241,
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2nd Floor, No.1, PAPJM Buildings,
Greams Road, Chennai – 600 006.
35.The State Tax Officer (ST),
Group-X, Intelligence I,
Office of the Joint Commissioner (ST),
Intelligence-I, No.1, 4th Floor,
PAPJM Buildings, Greams Road,
Thousand Lights, Chennai-600 006.
36.The Assistant Commissioner (ST),
Amaindakarai Assessment Circle,
3rd Floor, PAPJM Building,
Greams Road, Chennai 600 006.
37.The Branch Manager,
Federal Bank, C-18, TNHB Complex,
2nd Avenue, Anna Nagar, Chennai – 600040.
38. Deputy State Tax Officer (Intelligence),
Adjudication & Legal Wing,
3/47, Sapthagiri Complex,
Thorapalli Agraharam Village,
Adjacent to Ashok Leyland Unit -II,
Gandhi Nagar, Hosur Tk,
Krishnagiri Dt., Tamil Nadu – 635 109.
39.Union of India
(Rep. by the Ministry of Finance),
Raj Path Marg, “E” Block,
Central Secretariat,
New Delhi – 110 011.
40. State of Tamil Nadu,
(Rep. by its Secretary),
Commercial Taxes Department,
Fort St. George,
Chennai – 600 009.
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41. State Tax Officer,
Alandur Assessment Circle,
Room No.352, 3rd Floor,
Integrated Building for Commercial Taxes
& Registration Departments (South Tower), Nandanam,
Chennai – 035.
42.State Tax Officer,
Avadi Assessment Circle
Survey No.1275/3, Integrated Commercial
Taxes Building, (Tiruvallur Division),
1st Floor, Room No. 122, Elephant gate Bridge Road, Vepery, Chennai –
600 003.
43. The Assistant Commissioner (ST) (FAC),
Intelligence I,
Room No.241, 2nd Floor, No.1, PAPJM Building, Greams Road,
Chennai -600 006.
44.The State of Tamil Nadu,
Represented by Secretary to Government
Commercial Taxes and Registration (B1) Department Fort St. George,
Chennai 600 009.
45. Assistant Commissioner (State Tax) (FAC)
Peelamedu South Circle
Coimbatore III
TamilNadu – 641004.
46.Assistant Commissioner (State Tax) (FAC)
Avinashi Road Circle,
C.T. Buildings, Dr. Balasundaram Road, Coimbatore
Tamil Nadu- 641018
47. The Assistant Commissioner (ST),
Adyar Assessment Circle,
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W.P.Nos.17184 of 2024 etc., batch
2nd Floor, Room No.215,
The Integrated Building for Commercial Taxes
& Registration Department, (South Tower), Nandanam, Chennai- 035.
48. The Assistant Commissioner (S.T),
Villivakkam Assessment Circle,
PAPJM Annexue Building, 2nd Floor,
No.1, Greams Road,
Chennai- 600 006.
49.The Commercial Tax Officer,
Villivakkam Assessment Circle,
PAPJM Annexure Building, 2nd Floor,
No.1, Greams Road, Chennai-600 006.
50. The Deputy Commissioner (Appeal), GST Appeal,
Integrated Building for Commercial Taxes
and Registration Department, (South Tower),
Nandanam, Chennai – 35.
51.The State Tax Officer,
Alandur Assessment Circle, Commercial Taxes Department,
Room No.352, 3rd Floor,
Integrated Building for Commercial Taxes
and Registration Department, (South Tower),
Nandanam, Chennai-35
52. M/s. Axis Bank,
T. Nagar Branch,
Mr. Krishna Dass,
113, GN Chetty Road,
T. Nagar, Chennai- 600 017.
53. Assistant Commissioner (ST)
Ponneri Assessment Circle,
Integrated Commercial Taxes Building (North) Division,
First Floor, Room No. 106, No 32, Elephant Gae Bridge Road, Vepery,
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Chennai -600 003.
54. The Assistant Commissioner (ST)(FAC),
Hosur (South -I),
Krishnagiri.
55.Commercial Tax Officer
Kundrathur Assessment Circle
Station: No. 4/109, 1st Floor, Bangalore Chennai Highway,
Varadarajapuram, Nazarathpet,
Chennai – 600 123.
56. Assistant Commissioner,
Kilpauk, Central II,
Chennai Central.
57. The State Tax Officer,
Office of the Commercial Tax Officer, Gudalur Assessment Circle,
The Nilgiris Coimbatore,
Tamil Nadu.
58. The Assistant Commissioner (ST),
Krishnagiri- I Circle,
Krishnagiri.
59. The Assistant Commissioner, (ST) (FAC)
Thiruvottiyur Assessment Circle,
Integrated Commercial Taxes Building,
No.32, Elephant Gate Bridge Road,Vepery,
Chennai – 600003.
60. Deputy Commissioner (GST Appeal), Chennai- I,
Room No.230, Second Floor,
Commercial Tax Office Campus Main Building,
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W.P.Nos.17184 of 2024 etc., batch
No.1, Greams Road, Thousand Lights,
Chennai 600 006..
61. The Deputy State Tax Officer – 1,
Ekkatuthangal Assessment Circle,
571, Integrated Commercial Taxes
and Registration Department (South Tower), Room No.306, 3rd Floor,
Nandanam
Chennai – 600 035.
62. The State Tax Officer
Office of the Commercial Tax Officer, Sathyamangalam,
Erode, Tamilnadu.
63. The Assistant Commissioner,
Thiruverkadu Assessment Circle,
Poonamallee, Kancheepuram,
Tamil Nadu.
64. Deputy Commissioner (ST), GST Office,
Thiruverkadu Assessment Circle,
Poonamallee Zone, Varadharajapuram,
Chennai 600123.
65. The Assistant Commissioner
(ST)(FAC)
Peelamedu South Circle,
Coimbatore.
66.The Commissioner of State Tax,
Tamil Nadu Having his office at
Ezhilagam,
Chepauk, Chennai-600005
67.The Assistant Commissioner
(ST),
Pondy Bazaar Assessment Circle
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Having his office at No. 46,
Mylapore Taluk Office Building,
2nd Floor, Green Ways Road,
R A Puram, Chennai,
Tamil Nadu- 600028
68.The State Tax Officer (ST)
Group-XII/ Inspection,
Intelligence-I, Chennai-6
Having his office at No. 1,
PAPJM Buildings, Greams Road,
Thousand Lights, Chennai,
Tamil Nadu- 600006
69. The Union of India
Represented by the Secretary, Department
of Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi -110 001.
70.The Goods & Services Tax Council
GST Council Secretariat
Represented by its Chairman
5th Floor Tower II Jeevan Bharti Building
Janpath Road, Connaught Palace
New Delhi – 110 001.
71.Central Board of Indirect Taxes &
Customs
Represented by its Director
(CBIC) North Block, New Delhi – 110 001.
72.The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration B1
Department
Secretariat, Fort St George,
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W.P.Nos.17184 of 2024 etc., batch
Chennai – 600 009.
73.Principal Secretary/
Commissioner of Commercial Taxes
Commercial Taxes Department
Ezhiligam, Chepauk, Chennai – 600 005.
74.The Assistant Commissioner (ST),
Thirukazhukundram Assessment Circle,
No.42, Wahab Nagar,
Thirukazhukundram – 603 109.
75. The Assistant Commissioner (ST),
Thirukazhukundram Assessment Circle,
No.42, Wahab Nagar,
Thirukazhukundram – 603 109.
76. The Deputy State Tax Officer – 1,
Trichy Road Circle,
Coimbatore 18.
77. The Union of India,
Represented by the Secretary, Department of
Revenue,
Ministry of Finance,
No.137, North Block,
New Delhi – 110 001.
78.The Goods & Services Tax Council,
Represented by its Secretary,
GST Council Secretariat, 5th Floor, Tower – II
Jeevan Bharti Building, Janpath Road, Connaught
palace, New Delhi – 110001.
79.Central Board of Indirect Taxes and Customs,
Represented by its Chairman,
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W.P.Nos.17184 of 2024 etc., batch
North Block, New Delhi – 110001.
80.The State of Tamil Nadu
Represented by its Secretary to Government
Commercial Taxes and Registration Department
Secretariat, Fort St. George, Chennai – 600 009.
81.The Deputy Commissioner (ST)- II,
Large Tax Payer’s Unit, South Tower,
Integrated Commercial Tax Building,
Nandanam, Chennai- 600035.
82. The Assistant Commissioner (ST),
Thirukazhukundram Assessment Circle,
No.42, Wahab Nagar,
Thirukazhukundram – 603 109.
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W.P.Nos.17184 of 2024 etc., batch
MOHAMMED SHAFFIQ, J.
spp/mka/kmm
W.P. No.17184 of 2024 etc., batch
12.06.2025
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W.P.Nos.17184 of 2024 etc., batch
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 14.07.2025
CORAM
THE HONOURABLE MR JUSTICE MOHAMMED SHAFFIQ
W.P.Nos.17184, 22511, 22516, 34667, 36344, 36347, 36599, 36604,
36611, 36872, 36876, 37543, 37546, 37551, 1505, 15584, 15621,
1497, 1514, 6472, 6476, 6485, 9899, 9906, 9904, 12122, 12289, 12293,
12351, 12567, 13311, 13317, 17397, 18677, 18803, 19886, 20107,
20370, 22028, 8640, 8645, 8650, 23081, 24082, 24084, 24186, 24190,
24355, 24716, 25516, 26065, 26073, 28509, 29273, 29276, 29709,
29704, 29729, 30646, 30653, 30655, 30657, 30906, 31395, 31397,
31396, 32236, 32807, 32845, 33104, 33392, 33451, 33456, 33459,
33578, 33729, 33752, 33756, 33824, 33828, 33877, 33880, 33885,
34203, 34243, 34271,34532, 34558, 34561, 34823, 34884, 34887,
34963, 35108, 35173, 35430, 35626, 35650, 35779, 35857, 35907,
36169, 36172, 36176, 36602, 36605, 36699, 36704, 36999, 37035,
37042, 37048, 37056, 33112, 37059, 37085, 37331, 37490, 37495,
37498, 37501, 37607, 37688, 37693, 37838, 38092, 38094, 38204,
38218, 38226, 38232, 38338, 38341, 38342, 38360, 38364, 38608,
38930, 38944, 38947, 38940, 38943, 38977, 38998, 39004, 39058,
39260, 39270, 39282, 39333, 39338, 39342, 39396, 39489, 39492,
39495, 39500, 39502, 39503, 39504, 39507, 39773, 39775, 39781,
39787, 39790, 39793, 39776, 39778, 39782, 39784, 39785, 39779,
39780, 39976 & 40064 of 2024
and
W.M.P. Nos.21218, 37603, 39226, 39489, 39480, 39477, 39470, 39488,
39472, 39837, 39839, 40583, 40586, 40587, 40594, 40591, 40593,
16980, 1513, 1515, 1517, 16979, 17013, 1522, 1528, 1532, 16977, 2895,
2876, 7210, 7190, 7193, 7211, 7191, 7194, 7730, 10913, 10918, 10919,
10908, 13387, 13464, 13218, 13390, 13398, 13721, 13465, 13720,
14464, 14469, 14466, 19165, 19166, 20480, 20635, 21761, 21763,
22008, 22292, 24006, 9653, 9626, 25185, 25183, 26331, 26330, 26332,
26333, 26449, 26454, 26614, 27031, 27034, 27882, 27883, 28481,
28478, 31082, 31923, 31927, 32363, 32364, 32391, 32395, 36180,
33261, 33262, 33270, 33271, 36179, 34072, 34077, 34075, 35021,
414/422
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W.P.Nos.17184 of 2024 etc., batch
35638, 41554, 35637, 35678, 35675, 35858, 36177, 36178, 36236,
36232, 36234, 36238, 36369, 36371, 36526, 36546, 36549, 36555,
36642, 36643, 36648, 36649, 36690, 36695, 36696, 36697, 36699,
36702, 36692, 36705, 36706, 37031, 37030, 37088, 37086, 37087,
37122, 37121, 37432, 37433, 37469, 37470, 37472, 37771, 37768,
37820, 37818, 37816, 37922, 37925, 38035, 38037, 38083, 38080,
38314, 38313, 38485, 38487, 38506, 38507, 38649, 38651, 38719,
38720, 38773, 38775, 39052, 39054, 39058, 39062, 39063, 39057,
39476, 39479, 39481, 39475, 39604, 39605, 39600, 39599, 39964,
39963, 40009, 40016, 40018, 40025, 40026, 40008, 40033, 40039,
35869, 40036, 35868, 40040, 40067, 40353, 40351, 40533, 40517,
40524, 40531, 40515, 40528, 40525, 40527, 40649, 40650, 40751,
40748, 40753, 40908, 40910, 41213, 41218, 41217, 41329, 41331,
41366, 41363, 41351, 41353, 41520, 41523, 41525, 41521, 41527,
41528, 41547, 41548, 41550, 41551, 41806, 41807, 42156, 42176,
42175, 42155, 42182, 42183, 42157, 42181, 42185, 42219, 42220,
42239, 42248, 42246, 42241, 42306, 42305, 42527, 42528, 42532,
42533, 42543, 42541, 42596, 42598, 42601, 42600, 42606, 42605,
42671, 42670, 42750, 42751, 42753, 42759, 42760, 42754, 42772,
42773, 42769, 42764, 42770, 42771, 42765, 42768, 42776, 42778,
43083, 43098, 43102, 43103, 43093, 43094, 43097, 43072, 43066,
43071, 43065, 43086, 43084, 43085, 43078, 43087, 43080, 43075,
43077, 43081, 43089, 43079, 43074, 43082, 43090, 43091, 43280,
43279, 43340, 43339 of 2024
and
W.P.Nos. 34065, 34073, 34074, 35455, 35463, 35458 of 2023
and
W.M.P.No.35436, 35431, 35435, 35429, 35436, 35427 of 2023
and
W.P.Nos. 94, 173, 177, 178, 196, 198, 200, 207, 210, 372, 970, 1221,
1224, 1297, 1324, 1396, 1401, 1404, 1720, 1730, 1736, 1922, 1927,
1974, 1984, 1982, 2031, 2037, 2034, 2035, 2041, 2078, 2229, 2350,
2412, 2592, 2788, 2794, 2848, 3122, 3138, 3195, 3338, 3386, 3443,
3577, 3766, 3883, 3886, 3905, 3942, 4223, 4443, 4510, 4515, 4519,
4558 of 2025
and
W.M.P.Nos. 117, 115, 177, 179, 185, 184, 186, 187, 210, 212, 215, 217,
415/422
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W.P.Nos.17184 of 2024 etc., batch
228, 230, 231, 227, 423, 418, 420, 1193, 1191, 1467, 1468, 1469, 1471,
1546, 1543, 1577, 1579, 1645, 1640, 1644, 1647, 1638, 1648, 1969,
1970, 1984, 1981, 2197, 2195, 2203, 2204, 2574, 2573, 2672, 2722,
2721, 2910, 2912, 2309, 2310, 2319, 2316, 2375, 2377, 2367, 2369,
2370, 2371, 2372, 2373, 2381, 2438, 2440, 3115, 3112, 3113, 3114,
3150, 3151, 3435, 3436, 3459, 3460, 3541, 3543, 3705, 3706, 3758,
3760, 3829, 3830, 3959, 3960, 4321, 4323, 4713, 4714, 4179, 4180,
4301, 4303, 4305, 4373, 4955, 5024, 5026, 5030, 5031, 5036, 5039,
5040, 5041, 5074, 5075 of 2025
and
W.P.(MD).Nos.1116, 1918, 1919, 12870, 16409, 5687, 1644, 1645, 1646,
5280, 6155, 7311, 6967, 7320, 7485, 7729, 7730, 7734, 7735, 7736,
7874, 9598, 9599, 10048, 10049, 10628, 10674, 11930, 12505, 15016,
16073, 16541, 16715, 23146, 23643, 23652, 23653, 24685, 25442,
26353, 25639, 25932, 25970, 26218, 26219, 26220, 27295, 27634,
27632, 27635, 28242, 29198, 29952, 29951, 30180, 30276, 30277,
30312, 30487, 31166, 31459 of 2024
and
W.M.P.(MD) Nos. 11442, 14223, 5381, 1927, 1143, 1142, 11441, 5382,
1928, 19737, 19734, 1683, 1682, 1686, 1687, 1688, 1681, 1685, 19736,
1684, 5062, 5063, 5775, 6736, 6729, 6491, 6737, 6490, 6728, 6874,
6870, 7070, 7071, 7074, 7073, 7076, 7081, 7079, 7082, 7077, 7084,
7165, 7167, 8698, 8727, 8728, 9084, 9085, 9086, 9511, 9512, 9550,
9553, 10628, 11163, 11165, 11166, 13180, 13181, 13963, 13965, 14323,
14324, 14465, 14466, 19616, 19617, 20023, 20021, 20059, 20061,
20029, 20030, 21011, 21010, 21744, 22331, 22332, 21742, 21592,
21593, 21999, 21998, 22032, 22034, 22223, 22224, 22225, 22220,
22221, 22222, 23451, 23452, 23455, 23456, 23953, 23954, 24699,
24700, 25230, 25235, 25231, 25234, 30180, 25399, 25398, 25477,
25470, 25476, 25469, 25497, 25499, 25620, 25621, 26133, 26134,
26340, 26339, 23115, 23117, 23158, 23163 of 2024
and
W.P.(MD)Nos.510, 625, 1366, 1369, 1370, 1367, 1368 & 1517 of 2025
and
W.M.P.(MD)Nos.363, 364, 415, 416, 940, 941, 948, 949, 955, 958, 982,
983, 989, 991, 1094, 1095 of 2025
416/422
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W.P.Nos.17184 of 2024 etc., batch
ORDER
MOHAMMED SHAFFIQ, J.
The above cases are listed under the caption ‘for being mentioned’
at the instance of the learned counsel on either side.
2. It is pointed out by the learned counsel on either side that the
names of some of the counsel for the parties have been omitted to be
mentioned in the appearance column of order dated 12.06.2025.
3. The learned Special Government Pleader, Mr.Harsha Raj, would
submit that though may not have any bearing on the outcome of the writ
petitions, to ensure certainty and clarity, this Court may clarify the
position relating to Circular dated 20.07.2021. The above request is
accepted as it would not cause any prejudice, more importantly, counsel
appearing on behalf of petitioners consented to the clarification being
made. He would state that Circular dated 20.07.2021 would have no
bearing on the issues raised and decided in this batch of writ petitions for
the following reasons viz.,
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(i) Order of the Supreme Court dated 10.01.2022 which is relied
upon in the judgment is subsequent to the circular dated 20.07.2021.
(ii) Any Circular contrary to the Supreme Court cannot be
sustained as held in the case of Commissioner of Central Excise, Bolpur
v. Ratan Melting & Wire Industries, reported in (2008) 13 SCC 1.
(iii) In any view though Circular itself came to be issued on the
basis of Notifications under Section 168A of CGST Act, which has been
found to be invalid thus the above Circular may have no bearing on the
outcome of the present writ petitions.
4. Registry is directed to carryout the following changes in the
appearance portion of the order dated 12.06.2025:
a) To make the following additions immediately above the title
“Common Order” :
i) Mr.Haja Nazarudeen, Additional Advocate General assisted by
Mr.Harsha Raj, Special Government Pleader, Ms.Amrita Dinakaran
Government Advocate, Mr.Prashanth Kiran, Government Advocate
appeared for State in all Writ petitions.
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W.P.Nos.17184 of 2024 etc., batch
ii) Mr.S.Muralidhar, Senior Advocate assisted by Mr.N.Sriprakash
and Mr.N.Murali for petitioners in W.P.Nos.34065, 34073 and 34074 of
2023.
iii) Mr.ARL.Sundaresan, Additional Solicitor General assisted by
Mr. Rajnish Pathiyil, Senior Standing Counsel for R1 to R3, R6 and R7
in W.P.Nos.34065, 34073 and 34074 of 2023.
b) To substitute the name of the following counsel against the
corresponding writ petitions in the appearance table:
i) Mr.Sujit Ghosh, Senior Advocate assisted by Mr.A.K.Rajaraman,
Mr.Mannat Waraich and M/s.Jaya Rishi appeared for petitioners in
W.P.Nos.33877 and 33880 of 2024.
ii) Mr.R.P.Pragadish, Senior Standing Counsel, appeared for
respondent in W.P.No.33112 of 2024.
iii) Mr.S.R.Sundar, Senior Standing Counsel appeared for R1 and
Mr.T.Ravi Kumar, Standing Counsel for R2 in W.P.Nos.8645 and 8650 of
2024.
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W.P.Nos.17184 of 2024 etc., batch
5. Following shall be added as S.No. (g) in Para-10 (ii) to the said
order :-
g) (i) Needless to state that any circular contrary to the orders of
the Supreme Court would not be binding. Law laid down by the Supreme
Court is the law of the land and will prevail over circulars of the Board.
So giving effect to a circular of the State or Central Government in
preference to precedent of High Court or Supreme Court, held, is not
appropriate.14
(ii) Moreover, Circular dated 20.07.2021 is prior to the order
dated 10.01.2022 of the Supreme Court excluding the timelines and also
extending the limitation. In view thereof the above circular is not
relevant nor have any bearing on the reasoning nor conclusion arrived at
by this Court.
(iii) In any view, Circular itself came to be issued on the basis of
impugned Notifications under Section 168A of CGST Act, the impugned
notifications itself having been found to be invalid, the above Circular
loses relevance.
14. Commissioner of Central Excise, Bolpur v. Ratan Melting & Wire Industries, reported in (2008) 13
SCC 1
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W.P.Nos.17184 of 2024 etc., batch
6. Except the above modification, all other paragraphs made in the
earlier order dated 12.06.2025 shall remain intact. Registry is directed to
carry out the above corrections and issue the corrected order copy to the
parties forthwith.
14.07.2025
spp
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W.P.Nos.17184 of 2024 etc., batch
MOHAMMED SHAFFIQ, J.
spp
W.P. No.17184 of 2024 etc., batch
14.07.2025
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