BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 21.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

&

W.M.P.(MD)No.20444 of 2025

M/s.Sea 6 Energy Private Limited,

Represented by its Director Ms.Srisilaja Nori,

29 Vijayalakshmi Warehouse,

Ayyanadaippu Village,

Madurai Byepass Road,

Tuticorin 628 101. ... Petitioner

Vs.

Assistant Commissioner of Central Taxes,

C-50 SIPCOT Industrial Complex,

Tuticorin 628 008. ... Respondent

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, quashing the impugned order in form GST-RFD 6 Dated 24.06.2025 passed by the respondent as the same being contrary to the provisions of Section 54 of the CGST Act, Section 16 of the IGST Act and Rule 89(4) of the CGST Rules and also in contravention of articles 14, 19(1)(g) and 265 of the Constitution and

direct the respondent to sanction the refund as claimed by the petitioner.

For Petitioner : Mr.G.Natarajan For Respondent : Mr.R.Gowri Shankar Standing Counsel

ORDER

Heard both sides.

2. The petitioner is a company engaged in the manufacture and sale of biostimulants and potash. It is a seasonal industry. The petitioner is eligible