Madras High Court* – *Case No.:* W.P.Nos.15215 & 15222 of 2022 – *Judge:* KRISHNAN RAMASAMY, J. – *Parties:* – Petitioner: MRF Ltd – Respondents: 1. Additional Director DGGI, Delhi Zonal Unit, 2. Additional / Joint Commissioner of Central Tax, Chennai South Commissionerate – *Date of Order:* 28.11.2025 – *Counsel:* – For Petitioner: Mr.V.Lakshmikumaran, assisted by Ms.R.Charulatha, Mr.Raghav Rajeev, Mr.Nirmal Ali, and Mr.Sagarika Shankar – For Respondent: Mr.AR.L.Sundaresan, ASG, assisted by Mr.Rajinish Pathiyil, SPC for R1, and Mr.K.Mohanamurali, SPC for R2 – *Court Observation:* The Madras High Court quashed the show cause notice dated 07.04.2022 issued by the 1st respondent, holding that the petitioner’s payment of tax dues, along with interest, was made in accordance with the GST Act. The court allowed the writ petitions, observing that the petitioner’s communication dated 07.01.2019, treating the supply of TTF as a “composite supply”, was valid, and the subsequent payment made on 21.02.2019 was a voluntary payment.
[04/12, 17:12] Meta AI: *Madras High Court*
– *Case No.:* W.P.Nos.15215 & 15222 of 2022
– *Judge:* KRISHNAN RAMASAMY, J.
– *Parties:*
– Petitioner: MRF Ltd
– Respondents: 1. Additional Director DGGI, Delhi Zonal Unit, 2. Additional / Joint Commissioner of Central Tax, Chennai South Commissionerate
– *Date of Order:* 28.11.2025
– *Counsel:*
– For Petitioner: Mr.V.Lakshmikumaran, assisted by Ms.R.Charulatha, Mr.Raghav Rajeev, Mr.Nirmal Ali, and Mr.Sagarika Shankar
– For Respondent: Mr.AR.L.Sundaresan, ASG, assisted by Mr.Rajinish Pathiyil, SPC for R1, and Mr.K.Mohanamurali, SPC for R2
– *Court Observation:*
The Madras High Court quashed the show cause notice dated 07.04.2022 issued by the 1st respondent, holding that the petitioner’s payment of tax dues, along with interest, was made in accordance with the GST Act. The court allowed the writ petitions, observing that the petitioner’s communication dated 07.01.2019, treating the supply of TTF as a “composite supply”, was valid, and the subsequent payment made on 21.02.2019 was a voluntary payment.
[04/12, 17:12] Meta AI: *Madras High Court*
– *Case:* Writ Petition challenging Show Cause Notice dated 07.04.2022
– *Judge:* Not Available
– *Parties:*
– Petitioner: Not Available
– Respondent: GST Authorities
– *Counsel:*
– For Petitioner: Not Available
– For Respondent: Mr. AR.L. Sundaresan, Additional Solicitor General
– *Court Observation:*
The court quashed the impugned show cause notice dated 07.04.2022, allowing the writ petitions with no costs. The petitioners were permitted to file a reply to the show cause notice, and the authorities were directed to consider it and pass a speaking order within a stipulated time frame.
