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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan, J
Ms Tirumala Milk Products Private Limited – Appellant
Versus
The State Tax Officer Group I, Intelligence II – Respondent
WMP NO. 9005 OF 2026 | WMP NO. 9000 OF 2026
| Table of Content |
|---|
| 1. remittance for fresh order with procedural requirements. (Para 2 , 6 , 7 , 8) |
| 2. challenge against tax demand and order confirmation. (Para 4 , 5) |
ORDER
Mr.TNC.Kaushik, learned Additional 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 Additional Government Pleader for the Respondent.
3. The Petitioner is before this court against the impugned order dated
26.12.2025 in Form GST DRC-07 passed for the tax period 2018-2019 whereby the demand has been confirmed against the Petitioner over and above the amount proposed in Show Cause Notice in DRC 01 dated 26.06.2025.
4. In the impugned order, the demand that has been confirmed against the petitioner towards the tax liability is Rs.2,41,12,591/-. However, in the aforesaid Show Cause Notice in Form GST DRC-01 that preceded the impugned order, proposal was confined only to a sum of Rs.1,37,54,141/- as detailed below:-
Sl. No
Tax Period From & To
Tax
Interest
Penalty
Total
Tax
1
APR, 2018 MAR, 2019
1,30,60,635 1,57,22,022 1,30,60,635 4,18,43,292 1,30,53,335
2
APR, 2018 MAR, 2019
55,25,437 66,51,415 55,25,437 1,77,02,289 3,49,862
3
APR, 2018 MAR, 2019
55,25,437 66,51,415 55,25,437 1,77,02,289
3,49,862
4
APR, 2018 MAR, 2019
1,082 1,303
1,082
3,467
1,082
5
APR, 2018 MAR, 2019
Total
2,41,12,591 2,90,26,155 2,41,12,591 7,72,51,337 1,37,54,141
5. The impugned order is thus contrary to Section 75 (7) of the respective GST Enactments and therefore, the impugned order is set aside and the case is remitted back to the Respondent to pass a fresh order on merits and in accordance with law.
6. The Petitioner shall file a proper reply to the Show Cause Notice in Form GST DRC-01 dated 26.06.2025 together with requisite documents to substantiate the defence by treating the impugned order dated 26.12.2025 as an addendum to the Show Cause Notice within a period of thirty days from the date of receipt of copy of this order.
7. In case the Petitioner files such a reply, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply.
8. In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today. 9. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
10. This Writ Petition stand disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.
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