M/S.Markandan Pappammal Rajendran v. The Deputy Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 03.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.4 of 2025 and W.M.P.No.4 of 2025 M/s.Markandan Pappammal Rajendran Represented by its Proprietor M.P.Rajendren ... Petitioner Vs.

1.The Deputy Commercial Tax Officer, Padi, Ambattur, Kancheepuram.

2.The Deputy Commissioner (ST, GST Appeal Chennai - II), CT Main Building, 2 nd Floor, Chennai - 600 006.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records of the 1 st respondent culminating in the Order in Form GST DRC - 07 dated 30.04.2024 Page No. 1 of 5

issued under Reference No.ZD330424260055R by the 1 st respondent and quashing the same direct the 1 st respondent herein to re-credit the amounts adjusted by him on 15.10.2025 towards liability to the Petitioner's cash ledger. For Petitioner : Mr.Murugappan For Respondents : Mr.C.Harsharaj Special Government Pleader

ORDER

Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondents.

2. In this Writ Petition, the Petitioner has challenged the impugned order dated 30.04.2024 which was preceded by a Show Cause Notice in GST DRC - 01 dated 27.12.2023 passed for the tax period 2018 - 2019. Page No. 2 of 5

3. A reading of the impugned order prima facie indicates that the total tax demand is on account of belated availing of the input tax credit and the issue has now been answered in favour of the Petitioner in terms of 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.

4. Under similar circumstances, the impugned order is set aside and the case is remitted back to the 1 st Respondent to pass a fresh order on merits as expeditiously as possible. All further proceedings shall be kept in abeyance pending further orders.

5. This Writ Petition stands disposed of with the above observations. Page No. 3 of 5

No costs. Connected Writ Miscellaneous Petition is closed. 03.11.2025 jas To:

1.The Deputy Commercial Tax Officer, Padi, Ambattur, Kancheepuram.

2.The Deputy Commissioner (ST, GST Appeal Chennai - II), CT Main Building, 2 nd Floor, Chennai - 600 006.

C.SARAVANAN, J.

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jas W.P.No.4 of 2025 and W.M.P.No.4 of 2025 03.11.2025 Page No. 5 of 5