Tag Archives: State of Tamil Nadu

Writ Challenge to Notification 9/2023 rendered Academic as Favorable STO Report Resolves Show Cause Notice

By | September 2, 2026

Writ Challenge to Notification 9/2023 rendered Academic as Favorable STO Report Resolves Show Cause Notice Issue Whether a writ petition challenging Notification No. 9/2023-CT issued under Section 168A (extending the limitation period) and a consequential Show Cause Notice (SCN) in Form GST DRC-01 survives for adjudication when a subsequent report by the jurisdictional tax officer… Read More »

Writ Admitted and Interim Stay Granted on Recovery Action Contingent Upon Partial Deposit in Freight Forwarding Intermediary Dispute

By | June 11, 2026

Writ Admitted and Interim Stay Granted on Recovery Action Contingent Upon Partial Deposit in Freight Forwarding Intermediary Dispute Issue Whether logistics and freight forwarding services provided by an assessee to overseas clients qualify as a zero-rated “export of services” under Section 2(6) read with Section 16 of the IGST Act, or whether they fall under… Read More »