Madras High Court
WP(MD)/28695/2026 of Tvl.Raja Computer Vs The Deputy Commercial Tax Of on 5 October 2026
WP(MD) NO. 28695 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 05-10-2026
CORAM
THE HONOURABLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) NO. 28695 of 2026
{CNR: HCMD011408912026}
Case QR
WMP (MD) Nos.21765 and 21766 of 2026
1. Tvl.Raja Computer,
Getwell Anjaneyar Hospital Road
Tirunelveli Junction
Tirunelveli - 627001
Petitioner(s)
Vs
1. The Deputy Commercial Tax Officer,
O/o.The Assistant Commissioner (ST)
Tirunelveli Junction Assessment Circle
Tirunelveli
Respondent(s)
For Petitioner(s):
Mr.R. Sureshkumar
For Respondent(s): Ms.P.Sudarkodi Nachiyar, GA (Taxes)
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 31.12.2023 having GSTIN No. 33AAOFR1748Q1ZI/2017-2018 passed by the respondent and quash the same as illegal, erroneous on facts and violation of principles of natural justice consequently directing to consider the matter
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afresh on merits after providing an opportunity of personal hearing and pass such further or other orders as this Honble Court may deem fit and proper to the circumstances of the case and thus render justice.
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ORDER
The order dated 31.12.2023 rejecting the petitioner's input tax credit claim solely on the ground of belated filing of the GSTR-3B returns is assailed in this Writ Petition.
2. Ms.P.Sudarkodi Nachiyar, learned Government Advocate (Taxes), accepts notice for the sole respondent.
3. On perusal of the show cause notice preceding the impugned order, it is noticeable that the dates of filing of the relevant GSTR-3B returns are recorded therein. The matter pertains to the assessment period 2017 – 2018. All the dates mentioned in the said show cause notice fall within the extended period for filing GSTR-3B returns under Section 16(5) of the applicable GST enactments. Hence, the impugned order cannot be sustained and is hereby set aside.
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4. Accordingly, this writ petition stands allowed. No costs. Consequently, the connected miscellaneous petitions are closed. 05-10-2026 PKN To
1. The Deputy Commercial Tax Officer, O/o.The Assistant Commissioner (ST) Tirunelveli Junction Assessment Circle Tirunelveli
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SENTHILKUMAR RAMAMOORTHY
,J.
PKN W.P (MD)No.28695 of 2026
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05.10.2026
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