Tvl. Maxwell v. Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 31.10.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.46300 and 46301 of 2025 Tvl.Maxwell Represented by its Partner Mr.Ramesh ... Petitioner Vs.
The Assistant Commissioner (ST) (FAC), (Also known as Commercial Tax Officer) Hosur North - II Circle, Hosur, Krishnagiri.
... 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 FORM GST DRC-07 with Reference No: ZD3306230251106 dated 07.06.2023 issued along with the detailed order in GSTIN.No.33ABAFM6452B1ZR / 2019-20 dated 07.06.2023 and quash the same.
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For Petitioner : Mr.N.Chandirasekar For Respondent : Mrs.P.Selvi Government Advocate
ORDER
Mrs.P.Selvi, 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.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 07.06.2023, which was preceded by a Show Cause Notice in GST DRC01 dated 05.05.2023, to which the Petitioner has not replied and has thus the Petitioner has suffered the impugned order.
4. The learned counsel for the Petitioner would submit that the entire demand is unsustainable in the light of the statutory intervention with insertion of Section 16(5) to the respective GST enactments vide SO 4253(E) with Page No. 2 of 5
retrospective effect from 01.07.2017 inserted by Finance (No.2) Act, 2024 (15 of 2024) dated 16.08.2024.
5. The learned Government Advocate for the Respondent would submit that this Writ Petition is filed belatedly and therefore liable to be dismissed in the light of the decisions of the Hon'ble Supreme Court in Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others, (2008) 3 SCC 70 and in Commissioner of Customs and Central Excise Vs. Hongo India Private Limited and another, (2009) 5 SCC 791 and also in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440.
6. I have considered the submissions made by the learned counsel for the Petitioner and the learned Government Advocate for the Respondent, this Court is inclined to come to a rescue of the Petitioner by quashing the impugned order as the issue is prima facie covered in favour of the Petitioner in terms of the statutory intervention with insertion of Section 16(5) to the respective GST enactments 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. Page No. 3 of 5
7. In view of the above, the impugned order is quashed and the case is remitted back to the Respondent to pass a fresh order on merits and in accordance with law, subject to the Petitioner filing a reply to the Show Cause Notice dated 05.05.2023.
8. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 31.10.2025 jas To:
The Assistant Commissioner (ST) (FAC), (Also known as Commercial Tax Officer) Hosur North - II Circle, Hosur, Krishnagiri.
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C.SARAVANAN, J.
jas and W.M.P.Nos.46300 and 46301 of 2025 31.10.2025 Page No. 5 of 5