IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17-12-2025

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN

AND

WMP Nos. 54305 & 54306 of 2025 Tvl. Hindustan Marketing Company,

Rep. By P.Logaraj,

Proprietor,

No.101, Sri Lakshmi Perumal Nagar,

West Kattukottai, Thangamtheerthapuram,

Viluppuram 606 201.

..Petitioner(s)

Vs

The Deputy Commercial Tax Officer (ST),

Kallakurichi Assessment Circle,

Kallakurichi, Cuddalore.

..Respondent(s)

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records of the Respondent’s order dated 16.11.2023 in GSTIN number (33ADCPL2440C1ZB) pertinent to the assessment year 2017–2018 which subsequently culminated in order dated 03.06.2024 passed by the Respondent in Rejection of Rectification application filed by the Petitioner vide GSTIN No. (33ADCPL2440C1ZB) and quash the

same.

For Petitioner(s): Mr.K.Narayanan For Respondent(s): Mr.C.Harsharaj,

Special Government Pleader

O R D E R

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

3.The Petitioner is before this Court against the impugned assessment order dated 16.11.2023 passed for the tax period year 2017-2018 and the rectification order dated 03.06.2024, whereby the Petitioner’s application for rectification of the order dated 16.11.2023 was rejected.

4.The impugned assessment order was preceded by a Show Cause Notice in DRC-01 dated 08.09.2023 for the aforesaid tax period to which the Petitioner failed to file a reply and thus, suffered the impugned order. By the impugned order, the following demand has been confirmed against the Petitioner:-

4.The specific case of the Petitioner is that although the Petitioner had failed to respond to the Show Cause Notice, the Petitioner had attempted to have the same rectified by filing an application for rectification under Section 161 of the respective GST Enactments on 15.05.2024. However, it is submitted that the Respondent rejected the same by an order dated 03.06.2024.

5.Learned counsel for the Petitioner submits that since the Petitioner had exported the goods, the Petitioner has also been given refund of the amount by two separate refund orders in Form-GST-RFD-01A for the exports made by the Petitioner during the month of December, 2017 and in the month of January, 2018.

6.It is inconceivable as to how the amount could have been refunded to the Petitioner on the tax that was payable for the export of goods and services without payment of tax. Only if tax was paid at the time of export, a refund in the form of rebate could have been availed by the Petitioner on such taxes. 7.At best, the Petitioner could have been entitled to avail refund of Input Tax Credit on such exports. Thus, the refund orders which have been kept along with the Typed Set of documents appears to be prima-facie irregular and the amount which have been refunded back to the Petitioner ought to have been recovered.

8.Considering the fact that the Petitioner have also not responded to the Show Cause Notice in DRC-01 that preceded the impugned order, the impugned order is quashed and the case is remitted back to the Respondent to pass a fresh order on merits, subject to the Petitioner depositing the entire amount of disputed tax covered by the impugned order and also the refund remitted vide two refund orders for the exports made during the month of December 2017- 2018 and January 2018-2019 in cash from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order.

9.Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 08.09.2023 together with requisite d