Madras High Court
WP(MD)/29475/2026 of Tvl. Annai Garden Vs The Commercial Tax Officer / on 15 October 2026
WP(MD) No. 29475 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 15-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 29475 of 2026
CNR:{HCMD011400842026}
and
W.M.P.(MD) No.22424 of 2026
Tvl. Annai Garden,
Rep. by its proprietor S.Mariyaraj
..Petitioner(s)
Vs
1. The Commercial Tax Officer / The State Tax Officer, Kodaikanal Assessment Circle, Commercial Taxes Office, 31-99-A1, Malli Road, Naidupuram, Kodaikanal - 624 101.
2. The Deputy Commercial Tax Officer / The Deputy State Tax Officer, Kodaikanal Assessment Circle, Commercial Taxes Office, 31-99-A1, Malli Road, Naidupuram, Kodaikanal - 624 101.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records pertaining to impugned order of the respondent in Ref.No.
ZD330824230355J/2019-2020 dated 26.08.2024 and quash the same.
WP(MD) No. 29475 of 2026
For Petitioner(s):
M/s B. Rooban
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
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ORDER
Order dated 26.08.2024 is assailed on the ground of duplication.
2. Comparing order dated 26.08.2024 with order dated 26.12.2023, learned counsel for the petitioner submits that both the issues dealt with in the impugned order were dealt with in order dated 26.12.2023. He also submits that an appeal was filed against order dated 26.12.2023 and that said appeal is pending before the Appellate Authority.
3. M/s.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for both the respondents.
4. On comparison of the two orders in question, it is noticeable that the confirmed tax proposals in the impugned order relate to reconciliation of the petitioner’s GSTR-1 and GSTR-3B Returns and excess Input Tax Credit availed in the petitioner’s GSTR-3B Returns in comparison to the auto-populated GSTR-2A. Both these issues were dealt with in order dated 27.12.2023. The only other issue dealt with in the impugned order
WP(MD) No. 29475 of 2026 is interest of Rs.2,673/- each towards CGST and SGST for late payment under GSTR-3B.
5. On instructions, learned counsel for the petitioner submits that the interest liability of Rs.2,673/- each towards CGST and SGST would be discharged unless said amount was previously recovered.
6. Thus, it is clear that there is a complete overlap as regards the two principal tax proposals confirmed in the impugned order when compared with earlier order dated 26.12.2023, which is the subject matter of a pending appeal. Considering these aspects, the impugned order is quashed insofar as reconciliation of GSTR-1 with GSTR-3B and excess Input Tax Credit are concerned.
7. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed. 15-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd
WP(MD) No. 29475 of 2026 To
1. The Commercial Tax Officer / The State Tax Officer, Kodaikanal Assessment Circle, Commercial Taxes Office, 31-99-A1, Malli Road, Naidupuram, Kodaikanal - 624 101.
2. The Deputy Commercial Tax Officer / The Deputy State Tax Officer, Kodaikanal Assessment Circle, Commercial Taxes Office, 31-99-A1, Malli Road, Naidupuram, Kodaikanal - 624 101.
WP(MD) No. 29475 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 29475 of 2026 15-10-2026