Madras High Court
WP(MD)/28930/2026 of Tvl.Raja Computer Vs The Deputy Commercial Tax Of on 12 October 2026
WP(MD) No. 28930 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 12-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 28930 of 2026
CNR:{HCMD011408902026}
AND
Tvl.Raja Computer
..Petitioner(s)
Vs
The Deputy Commercial Tax Officer (ST) -1, O/o.the Assistant Commissioner (ST), Tirunelveli Junction Assessment Circle, Tirunelveli.
..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 of impugned order under Section 73 dated 26.04.2024
having GSTIN No. 33AAOFR1748Q1Z1/2018-2019 passed by the respondent and quash, the same as illegal, erroneous on facts and violation of principles of natural justice and consequently direct to consider the matter afresh on merits after providing an opportunity of personal hearing.
For Petitioner(s):
Mr.R Sureshkumar
For Respondent(s):
Mr.R.Parthiban
Special Government Pleader
WP(MD) No. 28930 of 2026
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ORDER
The order dated 26.04.2024 is assailed primarily on the ground that GSTR-3B returns were filed within the extended time limit specified in Section 16(5) of the applicable GST statutes.
2. Adverting to the Show Cause Notice dated 30.06.2021, learned counsel for the petitioner points out that the said notice records the dates of filing the relevant GSTR-3B Returns. He contends that all the Returns were filed within the extended time limit specified in Section 16(5) of the applicable GST statutes.
3. Mr. R. Parthiban, learned Special Government Pleader, accepts notice for the respondent. He concurs that GSTR-3B Returns were filed within the extended time limit.
4. On perusal of the Show Cause Notice, it is evident that the sole ground for rejecting the claim for Input Tax Credit is belated filing of the GSTR-3B Returns. The record shows that such Returns were filed within the extended time limit specified in Section 16(5) of the applicable GST
WP(MD) No. 28930 of 2026 statutes. Therefore, the impugned order cannot be sustained and is hereby set aside.
5. This Writ Petition is disposed of on these terms. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 12-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Deputy Commercial Tax Officer (ST) -1, O/o.the Assistant Commissioner (ST), Tirunelveli Junction Assessment Circle, Tirunelveli.
WP(MD) No. 28930 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 28930 of 2026 AND
12-10-2026