Dr Ms Laboratories v. The State Tax Officer Fac
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25-11-2025
CORAM
THE HONOURABLE MR JUSTICE C. SARAVANAN AND WMP NO. 51118 OF 2025
1. Dr MS Laboratories Represented by its Proprietor Mr Maniyan Shanmugam SF No3 Plot No.19 Govinda Agraharam Begapalli Hosur Krishnagiri District Tamil Nadu (GSTIN 33GRKPSS8520N2Z0) Petitioner(s) Vs
1. The State Tax Officer FAC Roving Squad II Hosur Intelligence Division Hosur 635 109 Respondent(s) PRAYER call for the records pertaining to the order passed by the respondent dated 21.03.2025 in Form GST MOV -02 SL.No. 2537/24-25/RS2/Hosur, and quash the same as illegal, mistake of law and without jurisdiction, and Consequently direct the respondent to refund the amount of Rs.4,24,008/- Rupees Four Lakh Twenty-Four Thousand and Eight only collected under Form DRC-03 dated 21.03.2025, together with interest under Section 56 of the CGST Act, 2017 and pass
For Petitioner(s):
S.Kousik For Respondent:
Mrs. K. Vasanthamala Government Advocate
ORDER
The petitioner has challenged the impugned order for physical verification / inspection of the conveyance, goods and documents dated 21.03.2025 in Form GST MOV-02. It appears that the petitioner was issued with the purchase order by a recipient / buyer from Gujarat. The petitioner has effected supply from Ranipet, which is not a registered premises.
2. Since the goods were intercepted and proceedings were initiated under Section 129 of the respective GST enactments, the petitioner paid the amount and had the goods released for being supplied to the buyer / consignee from Gujarat. Pursuant to the payment of the amount, Form GST MOV-09 has also been passed on 21.03.2025. Therefore, such challenge to the impugned order for
physical verification / inspection of the conveyance, goods and documents dated 21.03.2025 in Form GST MOV-02 cannot be made in view of the subsequent order passed on the same dated in Form GST MOV-09.
3. This writ petition is dismissed with liberty to challenge the same in the manner known to law. No Costs. Connected miscellaneous petition is closed. 25-11-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes ab To 1.The State Tax Officer FAC Roving Squad II Hosur Intelligence Division Hosur 635 109
C.SARAVANAN J.
ab 25-11-2025