Tvl Davey Chemicals v. The State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 22.10.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.44497 and 44498 of 2025 Tvl.Davey Chemicals, Represented by its Proprietor Hitesh H Davey ... Petitioner Vs.

The State Tax Officer, Peddunaickenpet Assessment Circle, Integrated Commercial Taxes Office Complex, Room No.208, Elephant Gate Bridge Road, Vepery, Chennai - 600 003.

... Respondent Prayer: Writ Petition 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 herein in his order in FORM GST DRC-07 with Reference No: ZD331123178082S dated 28.11.2023 issued along with the detailed order in GSTIN: 33AIZPD2718H1Z6/2017-2018 dated 28.11.2023 for the tax period July 2017 to March 2018 and quash the same.

Page No. 1 of 4

For Petitioner : Mr.B.Syed Abdul Wakeel For Respondent : Mrs.K.Vasanthamala Government Advocate

ORDER

Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondent.

2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondent by dispensing with the requirement of filing of a counter affidavit.

3. Although the Petitioner has approached this Court long after the impugned Order dated 28.11.2023 was passed by the Respondent, it is noticed that the issue is now covered in favour of the Petitioner in view of the statutory amendment to the provisions of the respective GST enactments with insertion of Rule 16(5) to the respective GST Rules vide SO 4253(E) with retrospective effect from 01.07.2017 inserted by Finance (No.2) Act, 2024 (15 of 2024) dated 16.08.2024.

4. In view of the above, this Writ Petition stands allowed. No costs. Connected Writ Miscellaneous Petitions are closed. Page No. 2 of 4

22.10.2025 arb To:

The State Tax Officer, Peddunaickenpet Assessment Circle, Integrated Commercial Taxes Office Complex, Room No.208, Elephant Gate Bridge Road, Vepery, Chennai - 600 003.

C.SARAVANAN, J.

arb Page No. 3 of 4

and W.M.P.Nos.44497 and 44498 of 2025 22.10.2025 Page No. 4 of 4