Oasys Cybernetics Pvt Ltd v. State Tax Officer

JUDGMENT (Judgment of this Court was delivered by M.S.RAMESH.J) This Writ Appeal has been filed to set aside the order passed in W.P.No.37331 of 2024 dated 12.06.2025, read with the clarification issued on 14.07.2025, as the said orders are arbitrary against public policy and in violation of Articles 14 and 19 (1)(g) of the Constitution of India.

¶2In Paragraph 9.57 of the order passed by the learned Single Judge in W.P.No.17184 of 2024 etc., batch, the submissions made on behalf of the petitioners therein that the orders of the Hon'ble Supreme Court under Article 142 of the Constitution of India, whereby the period between

15.03.2020 and 28.02.2022, stood excluded for the purposes of calculating limitation in respect of any judicial / quasi judicial proceedings, would cease to have effect with the introduction of Section 168A of the CGST / SGST Act and the issuance of Notification No.13 of 2022, were rejected.

¶3In this appeal, the learned counsel for the appellant would contend that the limitation prescribed under Section 73 of the Act, would not apply to quasi judicial proceedings and that the same will apply only to the limitation for the litigants in various proceedings.

¶4We do not endorse the submissions in view of the Hon'ble Supreme Court's clarification in its order passed in suo motu Writ Petition No.3 of 2020 dated 10.01.2022, which reads as follows: "I. The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated

08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings."

¶5Thus, the only contention of the learned counsel in this appeal may not have merits in view of the Hon'ble Supreme Court's clarification, extending the exclusion of the limitation to quasi judicial proceedings, which includes the proceedings under Section 73 and 74 of the Act.

¶6Accordingly, this Writ Appeal stands dismissed. No costs. [M.S.R., J] [R.S.V.,J]

17.10.2025 Index: Yes/No Speaking/Non-speaking order Anu To State Tax Officer, Vepery Assessment Circle, Room No.A-110, 1st Floor, PAPJM Building No.1 Greams Road, Chennai-600 006

M.S.RAMESH, J. and R.SAKTHIVEL

, J.

Anu

17.10.2025

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 17.10.2025 CORAM : THE HONOURABLE MR. JUSTICE M.S. RAMESH AND THE HONOURABLE MR. JUSTICE R.SAKTHIVEL M/s.Oasys Cybernetics Pvt. Ltd., No.3 OAS Towers, Stringers Road, Vepery, Chennai-600 003 ... Appellant Vs. State Tax Officer, Vepery Assessment Circle, Room No.A-110, 1st Floor, PAPJM Building No.1 Greams Road, Chennai-600 006 ... Respondent PRAYER: Appeal is filed under Clause 15 of the Letters Patent, praying to set aside the order passed in W.P.No.37331 of 2024 dated 12.06.2025, read with the clarification issued on 14.07.2025 as the said orders are arbitrary against public policy and in violation of Articles 14 and 19 (1)(g) of the Constitution. For Appellant : Mr.G.Natarajan For Respondent : Mr.Haja Nazirudeen Additional Advocate General assisted by Mr.C.Harsha Raj Special Government Pleader and Mr.V.Prashanth Kiran Government Advocate