A series of tax orders issued under GST notification No. 56/2023–Central Tax, dated 28.12.2023, has been quashed by the Madras High Court, which found the notification to be arbitrary, ultra vires, and void. The impugned notification, issued u/s 168A of the CGST Act, 2017, could not validly extend the limitation period for issuing orders u/s […]









