Madras High Court
WP/37803/2026 of Ms Shri Venkateswara Textile Suppliers Vs The Deputy State Tax officer on 30 September 2026
WP No. 37803 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37803 of 2026
and
WMP No. 42456 of 2026
CNR: {HCMA012041972026}
Ms Shri Venkateswara Textile Suppliers
Rep.by its Proprietor
Mr. Srinivasan Mohanarangam,
17/21-A Sakthi Nagar East Nethajipuram,
Neelikonampalayam Coimbatore,
Tamil Nadu 641033
Currently at SF.No.166, Door No.26,ST-12, Aishwarya Nagar,Near Saradhambal Nagar Kannampalayam, Coimbatore-641 402
..Petitioner
Vs
The Deputy State Tax Officer
Singanallur North Assessment Circle
Coimbatore, Tamil Nadu
..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 impugned assessment order in Ref. No. ZD330326112542V dated 13.03.2026 under Section 74 of the CGST/TNGST Act, 2017 for the Financial Year 2019-20, and uploaded the same along with the summary of order in DRC07 from the files of the respondent herein, quash the same.
For Petitioner:
Ms.Aparna Nandakumar
For Respondent:
Mr.B.Sivaraman,
Government Advocate (Tax)
WP No. 37803 of 2026
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
An order dated 13.03.2026 imposing liability on the petitioner in relation to mismatch between the petitioner’s GSTR 2A and GSTR 3B returns is assailed in this writ petition.
2. Learned counsel for the petitioner refers to reply dated 02.02.2026 and documents annexed thereto to contend that the supplier concerned filed the GSTR 3B returns prior to 30.11.2021. Consequently, it is submitted that the petitioner availed of and utilized only eligible Input Tax Credit (ITC). Contending that the proper officer failed to consider this aspect, it is submitted that interference is warranted.
3. Mr. B.Sivaraman, learned Government Advocate (Tax), accepts notice for the respondent.
4. The paper book includes reply dated 02.02.2026 and the earlier reply dated 18.02.2024 to ASMT 10 notice. Documents pertaining to supplies received, certificate from the supplier and the GSTR 3B returns of the supplier are on record. Said GSTR 3B return was filed on 07.05.2021, which is within the extended time limit specified in Section 16 (5) of the applicable GST statutes. In spite of the petitioner submitting the above mentioned replies and documents, the proper officer has erroneously taken into account only Section 16(4) and disregarded Section 16(5). Therefore, the impugned order is unsustainable and is hereby set aside.
WP No. 37803 of 2026
As a corollary, the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within a period of five months from the date of receipt of a copy of this order.
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/ksk To The Deputy State Tax Officer Singanallur North Assessment circle Coimbatore, Tamil Nadu
WP No. 37803 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37803 of 2026 30.09.2026