Madras High Court
WP/40914/2026 of THIYAGARAJAN Vs The Commercial Tax officer on 12 October 2026
WP No. 40914 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40914 of 2026
CNR:{HCMA012243232026}
Thiyagarajan
S/o. Muthulingam,
No. 3/313, Chennai Main Road,
Ayyankovilpattu,Villupuram -605601
..Petitioner(s)
Vs
The Commercial Tax officer
O/o.the Office of the Commercial Officer, Villupuram -I, Villupuram, Cuddalore.
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Mandamus to direct the respondent to remove the annual filing in the year of 2018- 19, 2019-20, 2020- 21, 2020- 21, 2021-22 in the statement reference No.ZD330725194787P based on the representation of the petitioner dated 23.04.2026.
For Petitioner(s):
Mr.M.Senthilkumar
For Respondent(s):
Mr.I.dinesh, Additional Government Pleader (Taxes)
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Order
This Writ Petition has been filed to direct the respondent to remove the annual filing in the year of 2018- 19, 2019-20, 2020- 21, 2020- 21, 2021-22 in the statement based on the representation of the petitioner dated 23.04.2026.
WP No. 40914 of 2026
2. The learned counsel appearing for the petitioner submitted that the petitioner is a sole proprietorship concern operating under the name and style of M/s. Tejvi Eco Motors, located at Villupuram. It is submitted that while filing GST returns, the petitioner wrongly quoted GSTR-1A for twelve months in the annual filing system. Consequently, the petitioner requested the respondent to permit the deletion or correction of the annual filings for the financial years 2018-19, 2019-20, 2020-21, and 2021-22. Although the petitioner sent a series of representations, culminating in the last representation dated 23.04.2026, the same has not yet been considered. Aggrieved by the respondent's inaction, the petitioner has approached this Court.
3. In reply, Mr.I.Dinesh, learned Additional Government Pleader (Taxes) who takes notice on behalf of the respondent would submit that the petitioner’s representation dated 23.04.2026 will be disposed of by the respondents within a period of eight weeks.
4. Heard the learned counsel for the petitioner and the learned learned Additional Government Pleader (Taxes) for the respondents and also perused the materials available on record.
5. In view of the above, this Court without going into the merits of the case, directs the respondent to consider the petitioner’s representation dated
WP No. 40914 of 2026
23.04.2026 on its own merits and dispose of the same in accordance with law within a period of eight weeks from the date of receipt of copy of this order.
6. With the above directions, this writ petition is disposed of. No costs. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To The Commercial Tax officer O/o.the Office of the Commercial Officer, Villupuram -I, Villupuram, Cuddalore.
WP No. 40914 of 2026
KRISHNAN RAMASAMY J. SK WP No. 40914 of 2026 13-10-2026