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Mmc Pharmaceuticals Limited v. The Superintendent

Madras HC22 Jul 2026WP/26513/2026

Case brief

AI extract

What is this about?

GST assessment remand — order passed without hearing — violation of natural justice — FORM GST DRC-07 — Order-in-Original No. 86/2025 — Tax Period 2018-2019 — writ petition filed after limitation — 25% remittance of disputed tax as condition for remand — fresh order within three months — Article 226 certiorari — Madras High Court — Senthilkumar Ramamoorthy, J.

What did the court decide?

Writ petition disposed of on agreed terms: impugned order set aside and matter remanded for re-consideration, conditional on the petitioner remitting 25% of the disputed tax demand within thirty days; fresh order to be issued within three months of remittance after providing a reasonable opportunity; connected W.M.P. closed; no order as to costs. ¶32

Mmc Pharmaceuticals Limited Vs The Superintendent — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the impugned order dated 01.12.2025 (FORM GST DRC-07 and consequential Order-in-Original for Tax Period 2018-2019), which was issued without hearing the petitioner, is arbitrary and liable to be quashed for violation of the principles of natural justice, and if so on what terms relief should be granted given that the writ petition was filed after the period of limitation expired.

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Court's answer

On perusal of the impugned order, it is evident that the order was issued without hearing the petitioner; i.e., the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

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Ratio / Principle

Subject to the petitioner remitting 25% of the disputed tax demand within thirty days from receipt of a copy of the order, the impugned order is set aside and the matter is remanded for re-consideration; after providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand.

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Detailed headnote1 paragraphs

Madras High Court (Senthilkumar Ramamoorthy, J.) — Writ petition under Article 226 of the Constitution seeking certiorari to quash an order in FORM GST DRC-07 (Ref. ZD331225012857I) dated 01.12.2025 and the consequential Order-in-Original No. 86/2025 GST S-R4 (DIN 20251259TL0000999A5B) for Tax Period 2018-2019, on the ground that the order was passed in violation of natural justice; the writ petition was filed after the period of limitation expired. Held: the impugned order was issued without hearing the petitioner. Subject to the petitioner remitting 25% of the disputed tax demand within thirty days, the impugned order was set aside and the matter remanded for re-consideration, with a fresh order to be issued within three months of remittance after providing a reasonable opportunity. Writ petition disposed of; connected W.M.P. closed; no order as to costs.

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WP No. 26513 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 22-07-2026

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CORAM

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THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

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WP No. 26513 of 2026 and W.M.P.No.29008 of 2026

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MMC Pharmaceuticals Limited Represented by its Authorized Representative, Mr. Thirunavukarasu M, No. 113, Visalakshi Street, Devi Karumariamman Nagar, Valasaravakkam, Chennai, Tamil Nadu-600 087

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..Petitioner(s)

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The Superintendent Office of the Superintendent of Central GST and Central Excise Range IV, Valasaravakkam Division chennai south Commissionerate Newry Towers, Ground Floor Plot No.2054 1st Block, 2nd Avenue, 12th Main Road Anna Nagar, Chennai-600 040

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..Respondent(s)

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PRAYER : Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records connected to the Impugned Order passed by the Respondent in FORM GST DRC-07, bearing reference no. ZD331225012857I dated 01st December 2025

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and the consequential Order-in-Original No. 86/2025 GST S-R4, bearing DIN 20251259TL0000999A5B in relation to the Tax Period 2018 2019 and quash

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https://www.mhc.tn.gov.in/judis

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the same as being arbitrary and passed in blatant violation of the principles of natural justice.

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For Petitioner(s): Mr.Mohammed Faizal.A For Respondent(s): Mr.Rajendran Raghavan, Sr. SC

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ORDER

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An order dated 01.12.2025 is assailed on the ground that the petitioner

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did not have a reasonable opportunity to contest the tax demand on merits.

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Mr.Rajendran Raghavan, learned senior standing counsel, accepts notice on behalf of the respondent.

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On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.

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On instructions, learned counsel for the petitioner agrees to remit 25%

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of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

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https://www.mhc.tn.gov.in/judis

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WP No. 26513 of 2026

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Subject to the condition that the petitioner remits 25% of the disputed

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tax demand within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand.

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The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs.

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22-07-2026

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Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA

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https://www.mhc.tn.gov.in/judis

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WP No. 26513 of 2026