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I. HIGH COURT
103. (2026) 38 Centax 260 (Mad.) Abdul Kader M. vs. State Tax Officer dated 08.01.2026.
Assessment without personal hearing is invalid for violation of natural justice, even if limitation extension is otherwise valid.
FACTS
The Central Government issued Notification No. 09/2023 dated 31.03.2023 and Notification No. 56/2023 dated 28.12.2023 under section 168A of the CGST Act, 2017, extending the limitation period for completing proceedings under section 73. Pursuant to these notifications, the respondent passed an assessment order dated 30.07.2024 in the name of the petitioner’s father determining tax liability. Petitioner’s father died after the order was passed, and the petitioner, being the legal heir, stated that he could not file a reply to the SCN and that no personal hearing was granted, resulting in violation of natural justice. Aggrieved by the notifications and the assessment order, the petitioner filed a writ petition before the Hon’ble High Court challenging their validity.
HELD:The Hon’ble High Court held that although Notification Nos. 09/2023 and 56/2023 were vitiated and illegal, as declared in Tata Play Ltd. vs. UOI (2025) 32 Ce
