Madras High Court
WP/20652/2025 of Tvl A Tosh and Sons India Ltd Vs Joint Commissioner of GST and Central Excise on 13 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No.20652 of 2025
and WMP Nos.23267 and 23268 of 2025
CNR:{HCMA011191992025}
Tvl A Tosh and Sons India Ltd
(Represented by its director, Mr. Abhjit Ghosh), 2/627-4 Sokkanur Road Vadapudur Kinathukadavu Coimbatore Tamil Nadu 642 109
..Petitioner(s)
Vs
1. The Joint Commissioner of GST and Central Excise Office of the Principal Commissioner of GST &
Central Excise, 6/7, ATD Street,
Race Course, Coimbatore – 641 018.
2. The Union of India
Rep by its Director CBIC Ministry of Finance Department of Revenue Raj Path Marg ‘E’ Block Central Secretariat New Delhi 110 011
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari calling for the records on the files of the 1st respondent herein in his proceeding in FORM GST DRC - 01
with Reference No. ZD330325203385R dated 26.03.2025 along with summary
of the show cause notice in GEXCOM/ADJN/GST/JC/737/2024-Adjn, DIN
20240859XM00008328AF dated 09.08.2024 and detailed show cause notice in
C.No.
GEXCOM/ADJN/GST/JC/737/2024-Adjn,
DIN
20240859XM00008328AF, SCN Sl.No. 15/2024-GST(JC) dated 09.08.2024
and quash the same.
For Petitioner:
For Respondent(s):
Mr.K.A. Parthasarathy
Mr. K.S.Ramaswamy
Senior Standing Counsel
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ORDER
The petitioner challenges the impugned show-cause notice issued 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 as to 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.
3. In the present case, the impugned show-cause notice dated 26.03.2025 was issued by invoking powers under Rule 96(10) for the Financial Years 2018–2019 to 2021–2022. 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 show-cause notice dated 26.03.2025 along with the detailed show cause notice dated 09.08.2024, 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.23267 of 2025 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
To
1. The Joint Commissioner of GST and Central Excise Office of the Principal Commissioner of GST & Central Excise, 6/7, ATD Street, Race Course, Coimbatore – 641 018.
2. The Union of India Rep by its Director CBIC Ministry of Finance Department of Revenue Raj Path Marg ‘E’ Block Central Secretariat New Delhi 110 011
KRISHNAN RAMASAMY J. Asi WP No.20652 of 2025 and WMP Nos.23267 and 23268 of 2025 13-10-2026