M/S. Souther Petrochemicals Industries Corporation LTD. vs. Union Of INDIA
Original PDF →Facts
M/s. Souther Petrochemicals Industries Corporation Ltd. (the petitioner) filed a writ petition before the Madurai Bench of the Madras High Court challenging an order passed by the Joint Commissioner, CGST & CE (the second respondent). The order in Original No. 1/JC/GST/2021, dated 11.10.2021, is under challenge. The petitioner sought to quash this order and requested the matter be remanded back to the second respondent for fresh consideration, specifically pending the verdict of the Supreme Court in the case of Union of India Vs Shabnam Petrofils Pvt. Ltd. The Union of India (the first respondent) and the Joint Commissioner (the second respondent) are the revenue authorities.
Held
The Court, without delving into the merits of the case, set aside the impugned order dated 11th October 2021. The matter was remanded to the second respondent (Joint Commissioner) for de novo consideration. The petitioner's counsel indicated an intention to file detailed written submissions within two weeks of the order's upload. The second respondent is directed to pass fresh orders within four weeks thereafter, and crucially, to provide a personal hearing to the petitioner, with at least three working days' advance notice. The Court explicitly stated that no opinion was expressed on the merits of the matter. The writ petition was disposed of accordingly, with no costs.
Key Issues
1. Whether the impugned order passed by the second respondent is liable to be quashed as illegal, arbitrary, unconstitutional, and violative of the principles of natural justice, particularly in light of subsequent amendments and judicial pronouncements? (Question of law) Petitioner's Contention: The petitioner argued that due to a subsequent amendment to Rule 89(5) of the Central Goods and Services Tax Rules, 2017, and a judgment of the Gujarat High Court in M/s.Tirth Agro Technology Pvt.Ltd & Another v. Union of India & Others (dated 20.12.2024), the matter should be remanded to the adjudicating authority for fresh consideration. They requested the court to consider their submissions and pass orders in accordance with law. Revenue's Contention: The learned Deputy Solicitor General of India for the respondents stated that the Court may remand the matter.
Sections Cited
Rule 89(5)
AI-generated summary — verify with the full judgment below
Before: AND
(Order of the Court was made by the Hon'ble The Chief Justice) Sri M.N.Bharathi, learned counsel for petitioner, submits that in view of the subsequent amendment to Rule 89 (5) of the Central Goods and Services Tax Rules,2017, and a judgment of the Hon'ble High Court of Gujarat at Ahmedabad in Special Civil Application No.11630 of 2023, dated 20.12.2024, in M/s.Tirth Agro Technology Pvt.Ltd & Another v. Union of India & Others, the matter be remanded to the adjudicating authority, who may consider the submissions of petitioner and pass orders in accordance with law. 2/5 https://www.mhc.tn.gov.in/judis
The learned Deputy Solicitor Genral of India states that the Court may remand the matter.
In the circumstances, without going into the merits of the matter, the impugned order, dated 11th October,2021, is hereby set aside. The matter is remanded to Respondent No.2 for de novo consideration.
Counsel for petitioner states that within two weeks of this order being uploaded, he shall file detailed written submission before Respondent No.2. 5. Respondent No.2 shall, within four weeks thereafter pass orders. Respondent shall also give a personal hearing to petitioner, notice whereof shall be communicated at least three working days in advance.
Writ Petition stands disposed accordingly. No costs. Consequently, the connected W.M.P.(MD) No.73 of 2022 is closed.
We have not expressed any opinion on the merits of the matter. (K.R.SHRIRAM, C.J.) (S.SRIMATHY, J.) 20.06.2025 3/5 https://www.mhc.tn.gov.in/judis NCC : Yes/No Index : Yes/No dixit To 1 Union of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi - 110001. 2 The Joint Commissioner, Office of the Joint Commissioner CGST & CE, Central Revenue Building, Tractor Road, NGO “A” Colony, Tirunelveli – 627 007. 4/5 https://www.mhc.tn.gov.in/judis THE HON'BLE CHIEF JUSTICE AND S.SRIMATHY, J. dixit WP(MD) No.83 of 2022 Date : 20/06/2025 5/5 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.