Madras High Court
WP/37800/2026 of SRI JOTHI GAS AGENCIES Vs The State Tax Officer on 30 September 2026
WP No. 37800 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37800 of 2026
and
WMP No. 42453 of 2026
CNR: {HCMA012115822026}
Sri Jothi Gas Agencies
rep by its Prop. T.G. Palanivel,
71/4D, Vaniyambadi Road,
Thiruppattur – 635 601
Thiruppattur District
..Petitioner
Vs
The State Tax Officer
Thiruppattur Assessment Circle,
442, Ward 1, Block 18, Ground Floor,
Integrated Commercial Taxes Building,
Pudupettai Road, Thiruppattur 635 601
..Respondent
Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of certiorari to call for the records of the Respondent in his proceedings in GSTIN 33CEYPP8104ElZ8/ 2020-21
dated 25.02.2025 and quash the same as illegal.
For Petitioner:
Mr.S.Ramanathan
For Respondent:
Mr.B.Sivaraman,
Government Advocate (Tax)
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ORDER
An order dated 25.02.2025 is assailed on the ground that records available on the common portal, such as GSTR 2A/2B and the petitioner’s GSTR 3B returns, were not duly considered.
WP No. 37800 of 2026
2. Learned counsel for the petitioner submits that the actual difference between the Input Tax Credit (ITC) available and the ITC utilised was about Rs.4 lakhs and that this amount was discharged prior to lodging statutory appeal. He also submits that an additional 40% of the tax demand was subsequently recovered.
3. Mr.B.Sivaraman, learned Government Advocate (Tax), accepts notice for the respondent. He points out that the tax demand was confirmed on account of the petitioner failing to enclose copies of GSTR 3B and GSTR 9 returns.
4. The paper book includes details of ITC available in the auto populated GSTR 2A as also the annual return of the petitioner. On examining the same, there is prima facie evidence that about Rs.6,71,584/- each towards CGST and SGST was available by way of ITC. Therefore, subject to verifying and confirming the recovery of 40% of the tax demand, as asserted by the petitioner, the impugned order is set aside and the matter is remanded for reconsideration so as to provide an opportunity to the petitioner to establish the matters discussed above. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of receipt of a copy of this order. Subject to confirming the recovery, as mentioned above, the bank attachment relating to the impugned order shall be raised.
WP No. 37800 of 2026
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 30.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The State Tax Officer, Thiruppattur Assessment Circle, 442, Ward 1, Block 18, Ground Floor, Integrated Commercial Taxes Building, Pudupettai Road, Thiruppattur 635 601
WP No. 37800 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37800 of 2026 30.09.2026