M/s. M .S Biotech Private Limited Vs Deputy Commissioner — GST and Indirect Tax | Madras HC (2026)

M/s. M .S Biotech Private Limited Vs Deputy Commissioner — GST and Indirect Tax | Madras HC (2026)

What the court decided

AI extract

Outcome

Writ of Mandamus effectively granted on the terms of W.A.No.3199 of 2024: the first respondent to consider the petitioner's representation for issue of Form C declaration for inter-state sales of Extra Neutral Alcohol in the light of that judgment; no order as to costs.

Issue for consideration

Whether a writ of mandamus may issue directing the first respondent (Deputy Commissioner, LTU, DC-I) to issue Form C declaration to the second respondent for the inter-state sales of Extra Neutral Alcohol effected by the petitioner, notwithstanding the pendency of the GST classification question before the GST Council.

Court's answer

The State cannot withhold issuance of C-Forms for the purchase of Extra Neutral Alcohol citing the indecision of the GST Council regarding classification of the goods under the GST Act (as held by this Bench in its order dated 24.03.2026 in W.A.No.3199 of 2024, on which basis the present petition is disposed).

Ratio / Principle

The amendment to Section 9 of the GST Act, which came into effect on 12.11.2024, has made it clear that the product (Extra Neutral Alcohol) will not be within the purview of the GST Act, removing the classification-based ground for withholding C-Forms.

Key takeaways

The Writ Petition is allowed; the petitioner's representation for C-Forms is to be considered in the light of the judgment rendered in W.A.No.3199 of 2024 (Southern Agrifurane Industries (P) Limited), with no order as to costs.ratio¶21

Detailed headnote1 paragraphs

Writ Petition under Article 226 by M/s.M.S Biotech Private Limited seeking mandamus to the Deputy Commissioner, LTU, DC-I (Commercial Taxes, Chennai) to issue Form C declaration to M/s.Accord Distillers & Brewers Private Ltd. for inter-state sales of Extra Neutral Alcohol (representations dated 24.03.2025 and 16.04.2025). The Madras High Court (Dr. G. Jayachandran and Shamim Ahmed, JJ.), by order dated 24-03-2026, allowed the petition following its judgment of even date in W.A.No.3199 of 2024 (The Additional Chief Secretary/Commissioner of Commerical Tax and another vs. Southern Agrifurane Industries (P) Limited), wherein it held that the State cannot withhold issuance of C-Forms for the purchase of Extra Neutral Alcohol citing the indecision of the GST Council regarding classification of the goods under the GST Act, the amendment to Section 9 of the GST Act effective 12.11.2024 having made clear that the product is not within the purview of the GST Act. Petition allowed on the above terms; no costs.

W.P.No.45174 of 2025

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24-03-2026

CORAM

THE HONOURABLE DR JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MR.JUSTICE SHAMIM AHMED

W.P.No. 45174 of 2025

M/s.M.S Biotech Private Limited, Avapadu Represented by its Director Mr.A Jaipal Reddy, Reg Office-Plot No.64, Street No.1, Sagar Society Road No.2, Banjara Hills, Hyderabad-500 034. … Petitioner

Vs.

Deputy Commissioner LTU, DC-I, 4^th Floor, Integrated Commercial Taxes Building, Nandanam-Chennai-600 035.

M/s.Accord Distillers & Brewers Private Ltd., No.29, Tilak Street, T.Nagar, Chennai – 600 017. … Respondents

Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the 1^st respondent to issue Form C declaration to the 2^nd respondent herein for the inter-state of sales of Extra Neutral Alcohol effected by the Petitioner to the 2^nd respondent herein, as prayed for by the Petitioner in their application dated 24.03.2025 as reiterated on 16.04.2025.

For Petitioner: Mr.Prasad N. For Respondents: Mr. Haja Nazirudeen, Additional Advocate General, Assisted by Mr.C.Harsha Raj Special Government Pleader, for R1

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W.P.No.45174 of 2025

O R D E R

The Writ Petition has been filed seeking Mandamus for issuance of C-

Form for the inter-state purchases of Extra Neutral Alcohol. We have considered

this issue in detail in W.A.No.3199 of 2024 and even in our order dated 24.03.2026 held that State cannot withhold issuance of C-Forms for the purchase of Extra Neutral Alcohol citing indecision of the GST Council regarding classification of the goods under the GST Act. Furthermore, the amendment to Section 9 of GST Act, which came into effect 12.11.2024, has made it clear that the product will not be within the purview of GST Act.

Therefore, the representation of the petitioner herein for C-Forms to be considered in the light of the judgment rendered in W.A.No.3199 of 2024 (The Additional Chief Secretary/Commissioner of Commerical Tax and another vs. Southern Agrifurane Industries (P) Limited.)

Accordingly, the Writ Petition is allowed on the above terms. There shall be no order as to costs.

(Dr. G.JAYACHANDRAN, J.) & (SHAMIM AHMED, J.)

24-03-2026

Index :Yes/No. Neutral Citation :Yes/No.

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W.P.No.45174 of 2025

To,

The Deputy Commissioner, LTU, DC-I, 4^th Floor, Integrated Commercial Taxes Building, Nandanam-Chennai-600 035.

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W.P.No.45174 of 2025

Dr. G.JAYACHANDRAN, J. AND SHAMIM AHMED, J. bsm

W.P.No.45174 of 2025

24-03-2026

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