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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.Saravanan, J
M/s.Devan Traders, Represented by its Proprietor of Thanka Nadar Devaraj – Appellant
Versus
The Deputy State Tax Officer – 2, Kuzhithurai Assessment Circle – Respondent
| Table of Content |
|---|
| 1. representation for respondents noted. (Para 1) |
| 2. prior decision followed, leading to quashing of the notification. (Para 2 , 3) |
| 3. assessment quashed, case remitted for fresh order. (Para 4) |
ORDER
Mr.J.K.Jayaselan, learned Government Advocate takes notice for the respondents 1 and 2 and Mr.K.Govindaraja, learned Deputy Solicitor General of India takes notice for the third respondent.
2. The writ petition is disposed of at the time of admission in the light of the order passed by the Principal Bench of this Court in the case of M/s.Tata Play Limited vs. Union of India and others, reported in2025 (7) TMI 772 wherein, the Principal Bench of this Court has quashed the notification issued under Section 168A of the respective Goods and Services Tax Enactments, 2017.
3. This order has also been followed by this Court in several cases. One such case is M/s.Bambiah Stores Vs.the State Tax Officer and others (W.P(MD)No.19943 of 2025, dated 23.07.2025). The operative portion of the order reads as under:
4. Since the issue is covered in favour of the petitioner, the present Writ Petition is liable to be allowed in terms of the aforesaid order. Accordingly, the impugned assessme
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