Madras High Court
WP/8058/2026 of Sanjana Metalware India P Ltd Vs The Principal Commissioner of CGST and Central Exc on 13 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
W.P.No. 8058 of 2026
and
W.M.P.Nos. 8713 and 8715 of 2026
M/s. Sanjana Metalware India P. Ltd.,
Represented by its Chairman and Managing Director, Mr.R.Selvaraj, 21-H, NA, SIDCO Industrial Estate, Ambattur, Chennai 600 098.
..Petitioner
Vs
1. The Principal Commissioner of CGST and Central Excise,
Chennai North Commissionerate,
No.26/1,Mahatma Gandhi Road,
Chennai-600 034.
2. The Additional Commissioner of CGST and Central Excise,
No.26/1, Mahatma Gandhi Road,
Chennai 600 034.
..Respondents
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari to call for the records in Order passed by the second Respondent herein Order-in-Original No.275/2025-GST
CH.N (ADC) dated 30.12.2025 and quash the same as arbitrary, bad in law.
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WP No. 8058 of 2026
For Petitioner(s):
Mr. M. Narasimha Bharathi
For Respondent(s):
Mr. K.S.Ramaswamy
Senior Standing Counsel
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ORDER
The petitioner challenges the impugned order-in-original dated 30.12.2025 passed 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. 8058 of 2026
3. In the present case, the impugned order-in-original dated 30.12.2025 was issued by invoking powers under Rule 96(10) for the Financial Years 2018-2019 to 2020-2021. 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 30.12.2025, cannot be sustained and is 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.8713 of 2026 filed to dispense with the production of original impugned order, 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. 8058 of 2026 To
1. The Principal Commissioner of CGST and Central Excise Chennai North commissionerate No.26/1,Mahatma Gandhi Road Chennai-600 034
2. The Additional Commissioner of CGST and Central Excise Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Chennai 600 034. __________
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WP No. 8058 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 8058 of 2026 and W.M.P.Nos. 8713 and 8715 of 2026 13-10-2026 __________
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