M/S. Southern Petrochemicals Industries Corporation LTD. vs. Union Of INDIA
Facts
The petitioner, M/s. Southern Petrochemicals Industries Corporation Ltd., filed two writ petitions before the Madurai Bench of the Madras High Court. W.P.(MD) No. 8785 of 2020 challenged Entry 2(iii) of Notification No. 26/2018-C.T. dated June 13, 2018, issued by the Union of India, seeking a declaration that it was illegal and ultra vires. W.P.(MD) No. 8786 of 2020 sought to quash a Show Cause Notice No. 01/GST/JC/2019 dated October 17, 2019, issued by the Joint Commissioner, GST and CE, Tirunelveli. The petitioner was represented by its Chief Financial Officer.
Held
The Court noted that the learned counsel for the petitioner did not press the prayer for a declaration in W.P.(MD) No. 8785 of 2020, which challenged Entry 2(iii) of Notification No. 26/2018-C.T. dated June 13, 2018. The petitioner was granted liberty to put forth all their submissions before the authority adjudicating the show cause notice. Consequently, W.P.(MD) No. 8785 of 2020 was dismissed as not pressed. Regarding W.P.(MD) No. 8786 of 2020, the Court dismissed the petition, permitting the petitioner to file its response to the show cause notice within four weeks from the date of receiving the order. It was clarified that this order would not impede the petitioner's ability to present its case before the adjudicating authority. No costs were awarded.
Key Issues
1. Whether Entry 2(iii) of Notification No. 26/2018-C.T. dated June 13, 2018, is illegal and ultra vires the Constitution of India, insofar as it concerns the petitioner? (Question of law). 2. Whether the Show Cause Notice No. 01/GST/JC/2019 dated October 17, 2019, issued by the Joint Commissioner, is illegal, arbitrary, unconstitutional, and violative of the principles of natural justice? (Question of mixed law and fact). Petitioner's Arguments: The petitioner sought to declare the aforementioned notification entry illegal and ultra vires. In the second petition, they sought to quash the show cause notice on grounds of illegality, arbitrariness, unconstitutionality, and violation of natural justice. Revenue's Arguments: The judgment does not record any specific arguments made by the respondents (Union of India and the Joint Commissioner) in response to the petitioner's prayers.
Sections Cited
None explicitly mentioned in the provided text as being discussed or forming the basis of the decision, other than the notification itself.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 14.10.2025 CORAM: THE HONOURABLE DR.JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE C.KUMARAPPAN W.P.(MD) No. 8785 and 8786 of 2020 and W.M.P.(MD)Nos.8065 and 8066 of 2020 M/s. Southern Petrochemicals Industries Corporation Ltd., Represented by its Chief Financial Officer, Mr.K R Anandan, SPIC Nagar, Muthiapuram, Tuticorin - 628 005 ... Petitioner in both petitions Vs 1.Union of India, Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi -110 001. 2.The Joint Commissioner, Office of the Joint Commissioner GST and CE Central Revenue Building, Tractor Road, N.G.O. A Colony, Tirunelveli. ...Respondents in both petitions PRAYER in W.P.(MD)No.8785 of 2020: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ 1/4 https://www.mhc.tn.gov.in/judis
of Declaration, declaring the Entry 2(iii) of Notification No. 26/2018- C.T. dated 13th June, 2018 issued by the 1st respondent herein as illegal and ultra vires the constitution of India insofar as the petitioner is concerned. PRAYER in W.P.(MD)N
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