IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 04.12.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

and

W.M.P.Nos.53050 and 53054 of 2025

M/s.Tasty Food Products,

Represented by its Proprietor

Natarajam Murugan ... Petitioner

Vs.

The State Tax Officer,

Tondiarpet Assessment Circle,

No.32, Elephant Gate Bridge Road,

Chennai – 600 003. ... Respondent

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 respondent in Form GST DRC – 01 dated 13.11.2024 and the consequential order in GSTIN/33AYHPM6935B1ZK/2020-2021 along with Form DRC – 07 dated 15.02.2025, quash the same in view of the retrospective insertion of sub-section (5) to Section 16 of the Goods and Service Tax Act, 2017 vide Finance Act, 2024 notified on 27.09.2024 with retrospective effect from 01.07.2007 vide S.O.4253(E) and further direct the respondent to refund the amount of the Input Tax Credit Rs.1,18,787/- paid by the Petitioner on

12.11.2025.

For Petitioner : Mr.P.Arumugam for Mr.V.Sundareswaran For Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate

ORDER

Ms.Amirtha Poonkodi Dinakaran, learned Government Advocat