Madras High Court
WP/37699/2026 of M/s. Dharani Sugars and Chemicals Limited Vs Assistant Commissioner (ST) on 29 September 2026
WP No. 37699 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37699 of 2026
and WMP.Nos.42332 & 42335 of 2026
CNR: {HCMA012123272026}
M/s. Dharani Sugars and Chemicals Limited Represented by its Authorized Signatory, Mr.M.P. Kaliannan, No.57, PGP-House, Sterling Road, Nungambakkam, Chennai 600 034.
..Petitioner
Vs
1. Assistant Commissioner (ST)
Valluvarkottam Assessment circle,
PAPJM Building, Greams Road,
Thousand Lights, Chennai
Tamil Nadu 600 006.
2. The Deputy Commissioner (CT)
Commercial Taxes Department,
PAPJM Building, Greams Road,
Thousand Lights, Chennai
Tamil Nadu 600 006.
..Respondents
Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the impugned order GSTIN:33AAACD1281F1Z7 / 2021-2022 dated 18.12.2025
issued by the 1st respondent and consequential Appeal Rejection Order in APL-02 bearing Reference No.ZD330626237417A dated 24.06.2026 issued by the 2nd respondent and quash the same as arbitrary, without jurisdiction, and void.
For Petitioner:
Ms. G. Mathanghi
for Mr. S.Muthuvenkatraman
WP No. 37699 of 2026
For Respondents:
Ms. Amirta Poonkodi Dinakaran
Additional Government Pleader (Tax)
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ORDER
An order dated 18.12.2025 and order dated 24.06.2026 rejecting the appeal against the above mentioned order are challenged in this writ petition primarily on the ground of duplication.
2. Referring to order dated 29.12.2025, learned counsel for the petitioner submits that said order deals with multiple issues, including the issue relating to invalid Input Tax Credit (ITC) under Section 16(4). Comparing said order with the order impugned herein, she points out that sole issue dealt with in the impugned order is invalid ITC under Section 16(4). Therefore, it is submitted that the impugned order is unsustainable. Learned counsel adds that an appeal was lodged against the earlier order and that said appeal is pending.
3. Ms. Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondents.
4. On comparison of the impugned order with order dated 29.12.2025, it is evident that order dated 29.12.2025 dealt with multiple issues. Such issues include ineligible ITC under Section 16(4). The difference in values is marginal
WP No. 37699 of 2026
and insignificant. Hence, there is almost complete overlap as regards the issue pertaining to invalid ITC under Section 16(4). There is also evidence on record that order dated 29.12.2025 was carried in appeal and that such appeal is pending consideration.
5. For reasons aforesaid, the impugned order cannot be sustained and is hereby quashed. The writ petition is disposed of on these terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 29-09-2026 Index : Yes/No Neutral Citation : Yes/No KJ To
1. Assistant Commissioner (ST) Valluvarkottam Assessment circle, PAPJM Building, Greams Road, Thousand Lights, Chennai Tamil Nadu 600 006.
2. The Deputy Commissioner (CT) Commercial Taxes Department, PAPJM Building, Greams Road, Thousand Lights, Chennai Tamil Nadu 600 006.
WP No. 37699 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37699 of 2026 29-09-2026