
Can Time Limitations Under GST Be Stretched Endlessly- Tata Play Ltd. & Others v. Union of India & Others
Madras High Court in Tata Play Ltd. v. Union of India (2025) struck down GST notifications extending limitation under Section 73(10) of CGST Act via Section 168A, holding no valid force majeure existed. Landmark ruling curbs arbitrary GST time extensions, reinforces taxpayer rights, and affirms Supreme Court’s Article 142 supremacy.