Madras High Court
WP/4908/2026 of NC John Sons Pvt Ltd Vs The Assistant Commissioner of GST and Central Exci on 13 October 2026
WP No. 4908 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 4908 of 2026
W.M.P.Nos.5475 and 5477 of 2026
M/s. N.C. John & Sons Pvt. Ltd.
Represented by its Director,
Shri. Jacob Joseph,
Having office at Shed No. 123,
Tea Nagar, SIDCO, Mudhalipalayam,
Tirupur – 641 606
..Petitioner
Vs
The Assistant Commissioner of GST & Central Excise, Tirupur Division, 2nd Floor, 51 Elementary School Street, Kumar Nagar, Tirupur 641 603
..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. 25/2025-AC-TPR dated 08.12.2025 having DIN 20251259XM0000888034, along with impugned DRC-07 dated 09.12.2025 in Ref No. ZD331225124744M passed by the respondent, and quash the same.
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WP No. 4908 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 08.12.2025 along with the consequential Form GST DRC-07 dated 09.12.2025, 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. 4908 of 2026
3. In the present case, the impugned order-in-original dated 08.12.2025 was issued by invoking powers under Rule 96(10) for the Financial Years 2020 to 2021 and 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 order-in- original dated 08.12.2025 along with the consequential Form GST DRC-07, dated 09.12.2025, 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.5475 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. 4908 of 2026 To The Assistant Commissioner of GST and Central Excise, Tirupur Division, 2nd Floor, 51 Elementary School Street, Kumar Nagar, Tirupur 641 603 __________
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WP No. 4908 of 2026 KRISHNAN RAMASAMY, J. Asi W.P. No. 4908 of 2026 W.M.P.Nos.5475 and 5477 of 2026 13-10-2026 __________
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