Tvl. Green Slam International vs. The Deputy State Tax Officer (Int)

Facts

The petitioner, Tvl. Green Slam International, represented by its Proprietor, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged an order in Form GST MOV-09, dated 16.07.2026, bearing reference Order No.MDURS/4051/2025-26, passed by the respondent, the Deputy State Tax Officer (Int), Roving Squad, Theni. This order was passed under Section 129 of the CGST/TNGST Acts, 2017, read with Section 20 of the IGST Act, 2017. The petitioner sought to quash this order and consequently sought the refund or re-credit of Rs.3,94,594/- paid by them pursuant to the impugned order, along with applicable interest. The matter was heard at the admission stage with the consent of both parties.

Held

The Court quashed the impugned order in Form GST MOV-09, dated 16.07.2026. The Court remitted the case back to the respondent to pass a fresh order on merits. This decision was based on the reliance placed by both the petitioner and the respondent on the High Court's previous judgments in M/s.Saraswathy Agency vs. the Deputy Commercial Tax Officer (Roving Squad), Trichy and Algae Labs Pvt. Ltd vs. State Tax Officer-I, Tirunelveli. The Court emphasized that the petitioner shall be heard before any final orders are passed. The ratio decidendi is that when similar cases have been decided by the High Court, subsequent orders under similar circumstances should follow the precedent, and if an order is found to be potentially flawed based on such precedents, it should be reconsidered after affording the petitioner an opportunity to be heard. The operative direction was to quash the impugned order and remit the matter for fresh consideration.

Key Issues

1. Whether the impugned order in Form GST MOV-09, dated 16.07.2026, passed by the respondent under Section 129 of the CGST/TNGST Acts, 2017, read with Section 20 of the IGST Act, 2017, is illegal, arbitrary, and contrary to statutory provisions? Petitioner's contention: The petitioner argued that the impugned order should be quashed as illegal, arbitrary, and contrary to applicable statutory provisions. They sought the refund of Rs.3,94,594/- paid under protest. The petitioner relied on the decisions of this Court in M/s.Saraswathy Agency vs. the Deputy Commercial Tax Officer (Roving Squad), Trichy (2025 (8) TMI 402) and Algae Labs Pvt. Ltd vs. State Tax Officer-I, Tirunelveli (2022 (4) TMI 466). Respondent's contention: The respondent, represented by the learned Government Advocate (Taxes), also placed reliance on the same decisions of this Court, indicating an agreement with the legal principles laid down in those cases.