Madras High Court
WP(MD)/30027/2026 of M/s.Simha Construction Vs The Superintendent of CGST a on 26 October 2026
WP(MD) No. 30027 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 30027 of 2026
CNR:{HCMD011492892026}
AND
M/s.Simha Construction
GSTIN 33ACJFS7546Q2ZP,
Rep. by its Partner N. Ranjith
..Petitioner(s)
Vs
The Superintendent of CGST and Central Excise West Range, Madurai -I Division,3 Floor, No.5
V.P.Rathinasamy Nadar Road.
Bibikulam, Madurai-625002
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus to call for the records on the file of the respondent in order passed in Order in Original No.
30/2024-GST/SUP/WEST(DIN-20240859ZO00003303D0)
dated
29.08.2024 for the assessment years 2019-20 passed by the respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, barred by limitation, non speaking, illegal, undue enrichment, without jurisdiction in view of Amended / inserted Section 16(5) of the TNGST
Act 2017 as amended by Finance (No.2) Act 2024 and further direct the respondent to pass an assessment order afresh after affording opportunity
WP(MD) No. 30027 of 2026
of being heard.
For Petitioner(s):
M/s N.Sudalai Muthu
For Respondent(s):
Mr.R.Gowrishankar
Senior Standing Counsel
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
Order dated 29.08.2024 rejecting the petitioner’s claim for Input Tax Credit solely on the ground of belated filing of the GSTR-3B Returns is assailed in this Writ Petition.
2. Adverting to the impugned order, learned counsel for the petitioner points out that the dates of the filing of relevant GSTR-3B Returns are recorded therein. He also submits that such dates fall within the extended due date under Section 16(5) of the applicable GST statutes.
3. Mr.R.Gowrishankar, learned Senior Standing Counsel, accepts notice for the sole respondent.
4. On examining the impugned order, it is clear that the petitioner filed the relevant GSTR-3B Returns prior to the extended due date under Section 16(5) of the applicable GST statutes. Consequently, the impugned order cannot be sustained and is hereby set aside.
WP(MD) No. 30027 of 2026
5. This Writ Petition is disposed of on these terms. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 26-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Superintendent of CGST and Central Excise West Range, Madurai -I Division,3 Floor, No.5 V.P. Rathinasamy Nadar Road. Bibikulam, Madurai-625002
WP(MD) No. 30027 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 30027 of 2026 AND
26-10-2026