{"id":72299,"date":"2025-08-14T08:26:56","date_gmt":"2025-08-14T02:56:56","guid":{"rendered":""},"modified":"2025-08-14T08:26:56","modified_gmt":"2025-08-14T02:56:56","slug":"writ-petition-allowed-retrospective-notification-under-section-168a-tamil-nadu-gst-act-quashed-assessment-remanded-for-fresh-order","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72299","title":{"rendered":"Writ Petition Allowed: Retrospective Notification Under Section 168A Tamil Nadu GST Act Quashed, Assessment Remanded for Fresh Order"},"content":{"rendered":"<p>Writ Petition Allowed: Retrospective Notification Under Section 168A Tamil Nadu GST Act Quashed, Assessment Remanded for Fresh Order<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the writ petition challenging the impugned assessment order dated 28.12.2023 under the Tamil Nadu GST Act, 2017, holding that the retrospective effect of the notification under section 168A is not justified. Relying on the Principal Bench decision in a related batch of cases, the Court quashed the assessment order for the year <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91599\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Writ Petition Allowed: Retrospective Notification Under Section 168A Tamil Nadu GST Act Quashed, Assessment Remanded for Fresh OrderCase-LawsGSTThe HC allowed the writ petition challenging the impugned assessment order dated 28.12.2023 under the Tamil Nad<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72299","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72299"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72299\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}