Madras High Court
WP/37628/2026 of R.S.Shopping Vs The Deputy State Tax Officer on 29 September 2026
WP No. 37628 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37628 of 2026
and W.M.P. No.42252 of 2026
CNR: {HCMA012122372026}
R.S.Shopping
Represented by its Proprietor Balu Babu, 2/58, Athur Main Road, Athur Village, Tiruvallur 600 067.
..Petitioner
Vs
The Deputy State Tax Officer
Office of the Deputy Commercial Tax Officer, Cholavaram Assessment Circle, 109, 1st Floor, Integrated Commercial Taxes Building, Elephant Gate, Wall Tax Road, Chennai 600 003.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of Respondent the Impugned Order in the proceedings under GSTIN
33BLVPB4948P1ZC/ 2021-22 dated 18.12.2025 along with consequential order in form DRC-07 bearing reference No.2D331 2252848273 dated 18.12.2025 for the year 2021-2022 and quash the same as arbitrary, against the principles of natural justice.
For Petitioner:
Mr.Vighnesh Kumar.K
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 18.12.2025 is assailed partly only insofar as it pertains to ineligible Input Tax Credit (ITC) under Section 17(5) of applicable GST statutes.
WP No. 37628 of 2026
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent.
3. Learned counsel for the petitioner submits that the petitioner was prepared to provide all relevant purchase and sales invoices to establish that electrical goods were purchased in furtherance of business. He seeks another opportunity to do it. On instructions, he submits that the petitioner agrees to remit 50% of the tax demand relating to the above mentioned issue as a condition for remand. An endorsement to that effect has been made on the bundle.
4. On perusal of the impugned order, it is noticeable that all other demands were discharged by the petitioner and the challenge is confined to the issue relating to ineligible ITC under Section 17(5). The order extracts the petitioner's reply and records the petitioner's willingness to provide all necessary documents. Considering this aspect, subject to the petitioner remitting 50% of the tax demand relating to ineligible ITC under Section 17(5), the impugned order is partly set aside only insofar as it pertains to said issue and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of 50% of the disputed tax demand. Subject to fulfillment of the above requirement, the bank attachment relating to the impugned order shall be raised.
WP No. 37628 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. 29.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Deputy State Tax Officer Office of the Deputy Commercial Tax Officer, Cholavaram Assessment Circle, 109, 1st Floor, Integrated Commercial Taxes Building, Elephant Gate, Wall Tax Road, Chennai 600 003.
WP No. 37628 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37628 of 2026 29.09.2026