Madras High Court
WP/38662/2026 of Munusamy Banumathi Vs Assistant Commissioner on 29 September 2026
WP Nos. 38662 & 38669 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP Nos. 38662 & 38669 of 2026
and WMP.Nos.43378 to 43381 of 2026
CNR:{HCMA012200062026}
CNR:{HCMA012200082026}
Munusamy Banumathi
Proprietor of TVL Rajkamal Agencies,
No.1/135, Ooty Main Road, Odanthurai,
Mettupalayam, Coimbatore
Tamil Nadu-641301. ..Petitioner in both WPs.
Vs
Assistant Commissioner
(Office of the Assistant commissioner)
Mettupalayam Taluk Assessment circle
Coimbatore-641 301. ..Respondent in W.P.No.38662 of 2026
Commercial Tax officer
(Office of the Commercial Tax Officer)
Mettupalayam Taluk Assessment circle
Coimbatore-641 301. ..Respondent in W.P.No.38669 of 2026
Prayer in W.P.No.38662 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records on the file of the Respondent in Order in Reference No ZD3312251918176 passed under Section 73 of the TNGST Act, 2017 dated 12.12.2025 for the FY.2021-2022 passed by the Respondent and quash the same
WP Nos. 38662 & 38669 of 2026
as illegal and not in accordance with law and consequently direct the Respondent to conduct fresh assessment proceedings after providing a reasonable opportunity of hearing to the Petitioner in accordance with law.
Prayer in W.P.No.38669 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records on the file of the Respondent in Order in Reference No.
ZD331125496104L passed under Section 73 of the TNGST Act, 2017 dated 28.11.2025 for the FY 2021-2022 passed by the Respondent and quash the same as illegal and not in accordance with law and consequently direct the Respondent to conduct fresh assessment proceedings after providing a reasonable opportunity of hearing to the Petitioner in accordance with law.
For Petitioner:
Mr. G. Lokesh
for Mr. Sivaraman R
For Respondents:
Ms. G. Dhana Madhri
Special Government Pleader (Tax)
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COMMON ORDER
Two orders in relation to excess claim of Input Tax Credit (ITC) for assessment period 2021 – 2022 are challenged in these writ petitions both on grounds of duplication and breach of principles of natural justice.
2. Ms. G. Dhana Madhri, learned Special Government Pleader, accepts notice for the respondents.
WP Nos. 38662 & 38669 of 2026
3. Comparing the two impugned orders, it is clear that both orders relate to excess claim of ITC and the tax proposals relate to the mismatch between the petitioner’s GSTR 9 and 3B returns. Consequently, later order dated 12.12.2025 is quashed. As regards earlier order dated 28.11.2025, subject to the petitioner remitting 25% of the tax demand under said order, as agreed to and endorsed by the petitioner, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration so as to provide an opportunity to the petitioner to contest the tax proposal on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of 25% of the tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.
4. The writ petitions are disposed of on the above 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
WP Nos. 38662 & 38669 of 2026
SENTHILKUMAR RAMAMOORTHY J. KJ To
1. Commercial Tax officer (Office of the Commercial Tax Officer) Mettupalayam Taluk Assessment circle Coimbatore-641 301.
2. Assistant Commissioner (Office of the Assistant commissioner) Mettupalayam Taluk Assessment circle Coimbatore-641 301. WP Nos. 38662 & 38669 of 2026 29-09-2026