Notification 9/2023 and 56/2023 held ultra vires

In a significant development, over 300 taxpayers, ranging from large corporates to MSMEs, collectively filed multiple writ petitions challenging the legality of Notification Nos. 9/2023 and 56/2023 – Central Tax. These notifications pertained to the extension of limitation periods for issuing show cause notices and passing orders under Section 73(10) of the CGST Act for the fiscal years 2017-18 to 2019-20. The Central Government cited Section 168A, citing COVID-19 as an ongoing force majeure event to support the extensions. A landmark judgment was delivered by the Madras High Court, declaring Notification Nos. 9 and 56 of 2023 as vitiated and illegal for various reasons. This ruling came through the order in W.P. No. 17184 of 2024 dated 12.06.2025. Please go through the snapshot by J the App by JustIDT