Madras High Court
M/S.Shri Nila Packers vs The Superintendent Of Cgst And Central … on 12 March, 2026
Author: D.Bharatha Chakravarthy
Bench: D.Bharatha Chakravarthy
W.P(MD)No. 6832 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED :12.03.2026
CORAM:
THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY
W.P(MD)No. 6832 of 2026
and
W.M.P.(MD) Nos.5658 & 5659 of 2026
M/s.Shri Nila Packers,
rep. by its Proprietor B.Kannan ... Petitioner
Vs
The Superintendent of CGST and Central Excise,
Tiruchendur Range,
Tuticorin Division,
C-50, SIPCOT Industrial Complex,
Tuticorin 628008. ... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, praying this Court to issue a Writ of Certiorarified Mandamus, to
call for the records on the file of the respondent passed in Order in
Original NoGST/SUPDT/37/2024-TCR , DIN-20240459XO0000619E29
dated 25.04.2024 for the assessment period from April 2018 to March
2019 under section 73 of TNGST Act, 2017 and to quash the same as
cryptic, barred by limitation, non-speaking, illegal, undue enrichment,
without jurisdiction in view of Amended/inserted Section 165 of the
TNGST Act 2017 as amended by Finance (No.2) Act 2024, further direct
the respondent to pass an assessment order afresh after affording
opportunity of being heard.
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W.P(MD)No. 6832 of 2026
For Petitioner : Mr.N.Sudalai Muthu
For Respondent : Mr.R.Gowri Shankar
Senior Standing Counsel
ORDER
The writ petition is filed challenging the impugned order dated
25.04.2024 passed under Section 73 of the CGST Act, 2017.
2. The ground, on which the order passed, is that the returns were
not filed in time. It is pleaded on behalf of the petitioner that by the
introduction of Section 16(5) of the Act, up to the year 2021, even if the
returns are filed belatedly and if they are filed on or before 30.11.2021,
the same are taken on file within time and in view thereof, most of the
liability that is assessed in the order itself will not be there if an
opportunity is given to the petitioner to explain the said circumstances.
3. I have also heard the learned Senior Standing Counsel appearing
on behalf of the respondent.
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W.P(MD)No. 6832 of 2026
4. The learned Senior Standing Counsel for the respondent is not
in a position to dispute the legal position of the amendment being carried
to Section 16 of the Act and the time being extended. In view thereof,
this writ petition is allowed on the following terms:
(a) The impugned order dated 25.04.2024 shall stand set aside and the
matter is remanded back to the file of the respondent for fresh
disposal;
(b) The petitioner shall appear before the respondent without fail and
submit such reply and place on record the documents in support of
its claim and it will be open for the petitioner to take such stand,
both legal and factual, before the respondent and it is for the
respondent to consider the issue in accordance with law and pass
orders afresh; and
(c) No costs. Consequently, connected miscellaneous petitions are
closed.
NCC : Yes/No 12.03.2026
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W.P(MD)No. 6832 of 2026
To
The Superintendent of CGST and Central Excise,
Tiruchendur Range,
Tuticorin Division,
C-50, SIPCOT Industrial Complex,
Tuticorin 628008.
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W.P(MD)No. 6832 of 2026
D.BHARATHA CHAKRAVARTHY.,J.
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ORDER MADE IN
W.P(MD)No. 6832 of 2026
12.03.2026
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