Madras High Court
WP/12704/2026 of M/S.Oxair Pressure Vessel Manufacturing Private Li Vs The Additional Commissioner of CGST and Central E on 13 October 2026
WP No. 12704 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 12704 of 2026
and
WMP Nos.13887 and 13889 of 2026
M/S. Oxair Pressure Vessel Manufacturing Private Limited, Rep. by its Director, Shri. Kandadai Seshasayee, Having Office at No. 41, Auetta Industrial Estate, Morai Village, Tiruvallur - 600055.
..Petitioner(s)
Vs
The Additional Commissioner of CGST & Central Excise, Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.
..Respondent(s)
PRAYER: This Writ Petition is filed under Article 226 of the Constitution of India to issue a writ of Certiorari to call for the records pertaining to the Impugned Order-in-Original No. 274/2025-ST CH.N (ADC) dated 29.12.2025, along with impugned DRC-07 dated 31.12.2025 passed by the Respondent and quash the same.
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WP No. 12704 of 2026
For Petitioner(s):
Mr. Madan. G.
For Respondent(s):
Mr. K.S.Ramaswamy
Senior Standing Counsel
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ORDER
The petitioner challenges the impugned order-in-original dated 29.12.2025 along with the consequential Form GST DRC-07 dated 31.12.2025, issued by the respondent under Rule 96(10) of the Central Goods and Services Tax Rules, 2017.
2. The said sub-rule (10) of Rule 96 was subsequently omitted vide Notification No. 20/2024-Central Tax, effective from 08.10.2024. The question concerning the nature of this omission—whether it operates prospectively or retrospectively—came up for consideration before the Hon’ble Supreme Court in M/s. Goodluck India Limited & Anr. v. Union of India & Ors. (SLP (C) No. 24550 of 2025). By an order dated 06.08.2026, the Hon’ble Supreme Court concluded that since the sub-rule was omitted without a saving clause, the omission applies squarely to all pending proceedings to give quietus to the litigation. Consequently, the effect of the omission is retrospective in respect of all pending matters. __________
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WP No. 12704 of 2026
3. In the present case, the impugned order-in-original dated 29.12.2025 was issued by invoking powers under Rule 96(10) for the tax periods spanning from October, 2021, to November, 2023. In view of the law laid down by the Hon’ble Supreme Court, the omission of Rule 96(10) applies retrospectively to these pending proceedings. In such a view of the matter, the impugned order-in- original dated 29.12.2025 along with the consequential Form GST DRC-07, dated 31.12.2025, cannot be sustained and are hereby quashed in terms of the landmark ruling passed by the Hon’ble Supreme Court.
4. Accordingly, the Writ Petition is allowed. There shall be no order as to costs. W.M.P.No.13887 of 2026 filed to dispense with the production of original impugned proceedings, is allowed. Consequently, the connected Miscellaneous Petition is closed. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No Asi
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WP No. 12704 of 2026 To The Additional Commissioner of CGST and Central Excise, Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034. __________
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WP No. 12704 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 12704 of 2026 and WMP Nos.13887 and 13889 of 2026 13-10-2026 __________
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