Dismissed¶27

M/S.Kader Exports Private Limited v. Union Of India

Madras HC27 Jan 2026WP/3709/2024

Case brief

AI extract

What is this about?

Kader Exports Private Limited (formerly Devi Marine Food Exports Pvt. Ltd); WP Nos.3709 and 3940 of 2024; Madras High Court; order dated 27.01.2026; Rule 96B CGST Rules 2017; Rule 96B TNGST Rules 2017; Section 16 Integrated Goods and Services Tax Act 2017; Article 226; Article 14; Article 19(1)(g); writ of declaration; challenge to Rule 96B given up; petitions dismissed as withdrawn; no order as to costs.

What did the court decide?

Leave to withdraw the writ petitions; petitions dismissed as withdrawn with no order as to costs. ¶27

M/S.Kader Exports Private Limited Vs Union Of India — GST and Indirect Tax | Madras HC (2026)

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WP No.3709 of 2024 etc.

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 27.01.2026

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CORAM

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THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA,

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CHIEF JUSTICE

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AND

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THE HON'BLE MR.JUSTICE G.ARUL MURUGAN

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WP Nos.3709 and 3940 of 2024

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M/S.Kader Exports Private Limited (Formerly known as Devi Marine Food Exports Pvt. Ltd) Having its reg office at Old No.60, New No.30, 28^th Cross Street Indhira Nagar, Chennai, Tamil Nadu 600 020 rep. By its General Manager Accounts :

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: Petitioner

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1.Union Of India Ministry of Finance Rep by its Secretary North Block New Delhi-110 001.

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2.State Of Tamil Nadu

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Rep by Secretary Fort St. George, Chennai-600009

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3.The Assistant Commissioner (ST)

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Adyar Assessment Circle, 2^nd Floor, Integrated Building for Commercial taxes and Registration Department, Nandanam, Chennai- 600035 : Respondents

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Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring Rule 96B of CGST Rules 2017 corresponding Rule 96B of TNGST Rules, 2017 as being ultra vires the Section 16 of Integrated Goods and Services Tax Act 2017 and being illegal, arbitrary, without authority of law and violative of Article 14 and Article 19(1) (g) of the Constitution of India. Page 1 of 4

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

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WP No.3709 of 2024 etc.

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For Petitioner : Mr.Venkata Prasad P. For Respondents : Mr.Rajinish Pathiyil, Senior Panel Counsel, for the first respondent

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Mr.C.Harsha Raj, Special Government Pleader for respondents 2 and 3

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COMMON ORDER

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(Order of the Court was made by the Hon'ble Chief Justice)

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Learned counsel for the petitioner, at the outset, gives up

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challenge to the validity of Rule 96B of CGST Rules, 2017, corresponding Rule 96B of TNGST Rules, 2017 and submits that the petitioner intends to confine the challenge only to the legality part. The petitioner seeks leave to withdraw the petitions.

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In that view of the matter, the petitions are dismissed as withdrawn. There will be no order as to costs.

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(MANINDRA MOHAN SHRIVASTAVA, CJ.) (G.ARUL MURUGAN, J.) 27.01.2026

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Neutral Citation : Yes/No tar

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Page 2 of 4

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

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WP No.3709 of 2024 etc.

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1.The Secretary Ministry of Finance North Block New Delhi-110 001.

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2.The Secretary State Of Tamil Nadu Fort St. George, Chennai-600009

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3.The Assistant Commissioner (ST) Adyar Assessment Circle, 2^nd Floor, Integrated Building for Commercial taxes and Registration Department, Nandanam, Chennai- 600035

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Page 3 of 4

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

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WP No.3709 of 2024 etc.

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THE HON'BLE CHIEF JUSTICE

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AND G.ARUL MURUGAN, J.

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(tar)