Ms Tirumala Milk Products Private Limited v. The State Tax Officer Group I, Intelligence II
Case brief
What is this about?
Madras HC; Tirumala Milk Products v State Tax Officer; GST DRC-07 order dated 26.12.2025 confirming Rs.2,41,12,591/- against DRC-01 proposal of Rs.1,37,54,141/- for FY 2018-19; held contrary to Section 75(7) GST enactments; order set aside; remitted for fresh order after reply within 30 days; fresh order preferably within 3 months; fallback recovery as if dismissed in limine; Article 226; Section 74 CGST Act 2017 raised in prayer; disposed at admission with consent; no costs.
What did the court decide?
Impugned Order in Original dated 26.12.2025 (Form GST DRC-07) set aside and case remitted to the Respondent for a fresh order on merits; Petitioner permitted to file reply to the SCN (Form GST DRC-01 dated 26.06.2025) within thirty days treating the impugned order as an addendum, whereafter the Respondent to pass a fresh final order preferably within three months; failing compliance, Respondent free to recover tax as if the Writ Petition were dismissed in limine. Connected Writ Miscellaneous Petitions closed; no costs.