Madras High CourtWP/8314/2026disposed of

Ms Tirumala Milk Products Private Limited v. The State Tax Officer Group I, Intelligence Ii

2026-03-05Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05-03-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN AND WMP NO. 9005 OF 2026,WMP NO. 9000 OF 2026 Ms Tirumala Milk Products Private Limited Head of Finance and Accounts-Prasanth Kumar P, New No 75/8, Old No 1418/28, 200 Feet Ring Road, Thirumalai Nagar Extn, Ponniammanmedu,Chennai, Tamil Nadu-600110 ..Petitioner(s) Vs The State Tax Officer Group I, Intelligence II Office of the Joint Commissioner (ST)IntelligenceII, No.1, PAPJM Buildings, First floor, Room No.101, Chennai, Tamilnadu-600 006 ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records on the files of the Respondent in impugned show cause notice in GSTIN 33AABCT7907M1Z2 bearing reference no. ZD330625289420D dated 26.06.2025 and consequential Order in Original bearing ref no. ZD331225398629W dated 26.12.2025 for the tax period 2018-19 to quash the same as in violation of Section 74 of the CGST Act 2017.

For Petitioner(s): Ms.P.R.Lavanya For Respondent(s): Mr.TNC.Kaushik, Additional Government Pleader

ORDER

Mr.TNC.Kaushik, learned Additional Government Pleader takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondent.

3. The Petitioner is before this court against the impugned order dated 26.12.2025 in Form GST DRC-07 passed for the tax period 2018-2019 whereby the demand has been confirmed against the Petitioner over and above the amount proposed in Show Cause Notice in DRC 01 dated 26.06.2025.

4. In the impugned order, the demand that has been confirmed against the petitioner towards the tax liability is Rs.2,41,12,591/-. However, in the aforesaid Show Cause Notice in Form GST DRC-01 that preceded the impugned order, proposal was confined only to a sum of Rs.1,37,54,141/- as detailed below:- Sl.

No Tax Period From & To Tax Interest Penalty Total Tax APR, 2018 MAR, 2019 1,30,60,635 1,57,22,022 1,30,60,635 4,18,43,292 1,30,53,335 APR, 2018 MAR, 2019 55,25,437 66,51,415 55,25,437 1,77,02,289 3,49,862

APR, 2018 MAR, 2019 55,25,437 66,51,415 55,25,437 1,77,02,289 3,49,862 APR, 2018 MAR, 2019 1,082 1,303 1,082 3,467 1,082 APR, 2018 MAR, 2019 Total 2,41,12,591 2,90,26,155 2,41,12,591 7,72,51,337 1,37,54,141

5. The impugned order is thus contrary to Section 75 (7) of the respective GST Enactments and therefore, the impugned order is set aside and the case is remitted back to the Respondent to pass a fresh order on merits and in accordance with law.

6. The Petitioner shall file a proper reply to the Show Cause Notice in Form GST DRC-01 dated 26.06.2025 together with requisite documents to substantiate the defence by treating the impugned order dated 26.12.2025 as an addendum to the Show Cause Notice within a period of thirty days from the date of receipt of copy of this order.

7. In case the Petitioner files such a reply, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply.

8. In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.

9. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

10. This Writ Petition stand disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 05-03-2026 Index: Yes/No Speaking/Non-speaking order GV

To The State Tax Officer Group I, Intelligence II Office of the Joint Commissioner (ST)Intelligence-II, No.1, PAPJM Buildings, First floor, Room No.101, Chennai Tamilnadu-600 006

C.SARAVANAN J.

GV AND WMP NO. 9005 OF 2026,WMP NO. 9000 OF 2026 05.03.2026