Nandhini Ginning Factory Vs Assistant Commissioner (Madras High Court)
The petitioner challenged an order dated 31.05.2025 issued in Form GST DRC-07 for the tax period 2018–2019 before the Madras High Court. The order had been preceded by a Show Cause Notice in Form GST DRC-01 dated 17.10.2024. The petitioner submitted a reply on 25.11.2025 in Form GST DRC-06, after which the respondent passed the impugned order. The writ petition was taken up at the admission stage with the consent of the petitioner’s counsel and the learned Additional Government Pleader for the respondent.
The Court held that the relief sought in the writ petition could not be granted. It observed that the appropriate remedy available to the petitioner was to file a statutory appeal under Section 107 of the relevant GST enactments against the impugned order. Although the limitation period for filing such an appeal had expired, the Court granted liberty to the petitioner to file a statutory appeal subject to depositing 25% of the disputed tax within thirty days from receipt of the order.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Mrs. P.Selvi , learned Government Advocate 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.
