Madras High Court
WP(MD)/16615/2025 of Devarasan R Vs The Assistant Commissioner ( on 12 October 2026
WP(MD) No. 16615 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 12-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 16615 of 2025
CNR:{HCMD010712102025}
and
WMP(MD) Nos.12621, 12622 & 23371 of 2025
R.Devarasan,
Represented by its Proprietor,
No.4, Kongu Illam Salai Nagar Colony,
Trichy - 620 003.
..Petitioner(s)
Vs
The Assistant Commissioner (ST)
Woraiyur Assessment Circle,
Trichy - 620 018.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorarified Mandamus, to call for the records of the assessment proceedings in GSTIN - 33AGIPR7616P1ZQ/2019-20 dated 24.08.2024 by comparing the returns filed in GSTR-01 and GSTR-3B with GSTR-2A and to quash this impugned order passed therein as illegal and against statute and direct the respondent to pass fresh order as per the amended provisions of Section 16(5) of CGST
Act and the waiver of interest scheme under Section 128A of CGST Act after affording an opportunity of person hearing to the petitioner in this case.
For Petitioner :
Mr.C.Baktha Siromoni
WP(MD) No. 16615 of 2025
For Respondent :
Ms.P.Sudarkodi Nachiyar
Government Advocate (Taxes)
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ORDER
Order dated 24.08.2024 imposing interest on the petitioner for belated payment of taxes under the GSTR-3B returns is challenged in this Writ Petition.
2. Relying on circulars issued by the CBIC in relation to rejection of input tax credit for belated filing of returns, learned counsel for the petitioner submits that the returns for the relevant months were filed before the extended time limit fixed under Section 16(5) of the applicable GST statutes. He also relies on Circular No.136/06/2020-GST dated 3rd April 2020 to contend that nil interest or interest at 9% per annum was fixed for the months running from February to April 2020 for persons with a turnover of upto Rs.5,00,00,000/- (Rupees Five Crores only) and those with a turnover exceeding Rs.5,00,00,000/- (Rupees Five Crores only) in the preceding financial year. Contending that the impugned order was issued without taking the above into consideration, learned counsel submits that the said order is liable to be set aside.
WP(MD) No. 16615 of 2025
3. Responding to the above contentions, learned Government Advocate (Taxes) for the respondent submits that the proposal relating to invalid input tax credit under Section 16(4) was dropped after considering the petitioner's reply. As regards the issue relating to interest on late payment of taxes, learned Government Advocate submits that interest was imposed in relation to belated payment of taxes on outward supplies for the period from April 2019 to March 2020. She further submits that Circular No.136/06/2020-GST dated 3rd April 2020 provides for a lower rate of interest, subject to the filing of GSTR-3B returns and the payment of taxes within the due dates.
4. The petitioner relied on Circular No.237/31/2024-GST dated 15th October 2024 and Notification No.22/2024-Central Tax dated 8th October 2024 relating to the rejection of input tax credit claims on the belated filing of GSTR-3B returns. With regard to this issue, after taking note of the extended time limit under Section 16(5) of the applicable GST enactments, the proposal was dropped in the impugned order.
5. The confirmed proposal relates to the belated payment of taxes on outward supplies for 11 months running from April 2019 to March 2020.
WP(MD) No. 16615 of 2025 The only circular that has a bearing on this aspect is Circular No. 136/06/2020-GST dated 3rd April 2020. As pointed out by learned Government Advocate for the respondent, the said circular is applicable subject to the condition that tax is paid by filing GSTR-3B returns by the dates specified in the relevant notifications. The record shows that the petitioner did not file the returns and pay taxes within these stipulated time limits. Therefore, there is no infirmity in the impugned order warranting interference in judicial review.
6. Therefore, this Writ Petition is dismissed without any order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 12-10-2026 Index: No Speaking Neutral Citation: No JEN To The Assistant Commissioner (ST) Woraiyur Assessment Circle,
WP(MD) No. 16615 of 2025 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 16615 of 2025 12-10-2026