Madras High Court
WP/37130/2026 of Balaji Studio Vs State Tax officer on 28 September 2026
WP No. 37130 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37130 of 2026
and WMP.Nos.41693 & 41696 of 2026
CNR: {HCMA012091432026}
Balaji Studio
Represented by its Proprietor
Mr Bhuvaneswaran,
19, SSD Road, New Bus Stand Complex,
Tiruchengode, Namakkal,
Tamilnadu - 637211.
..Petitioner
Vs
1. State Tax Officer
Tiruchengode (Town )circle
Namakkal zone, Salem Division
No.100/13, Upstairs,
Sengunthar paavadi Trust Building
SSD Road, Tiruchengode-637 211.
2. Deputy Commissioner (ST) (GST) (Appeal), Erode and Salem, Integrated Commercial Taxes Building, 2nd Floor, Room No.233, Pitchards Road, Hastampatty, Salem – 636 007.
..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 relating to the impugned order no. ZD3306241132220 dated 13.06.2024 passed by the 1st Respondent under Section 74 of the Central Goods and Services Tax Act, 2017
read with the corresponding provision under the Tamil Nadu Goods and Services Tax Act, 2017 for the year 2017-18 in GSTIN 33AQZPB1728K1ZL, and quash the same.
WP No. 37130 of 2026
For Petitioner:
Mr. Srinivasan V
For Respondents:
Mr. B. Sivaraman
Government Advocate (Tax)
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ORDER
An order dated 13.06.2024 is partly assailed insofar as defect no.2 is concerned.
2. Adverting to the impugned order, learned counsel for the petitioner submits that the petitioner was denied Input Tax Credit on the ground of belated filing of returns, whereas the returns were filed within the extended time limit under Section 16(5) of applicable GST enactments. As regards defect no.1, he submits that the tax liability was accepted and tax, interest and penalty were remitted.
3. Mr. B.Sivaraman, learned Government Advocate (Tax), accepts notice on behalf of the respondents.
4. On perusal of the impugned order, as regards defect no.2, the order records the dates of filing of the relevant GSTR 3B returns. Such dates fall within the extended time limit under Section 16(5) in respect of the relevant assessment period. Therefore, the impugned order is quashed insofar as defect no.2 is concerned. As regards defect no.1, there is prima facie evidence that the
WP No. 37130 of 2026
entire demand was discharged. This aspect may be verified by the respondents.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 28-09-2026 Index : Yes/No Neutral Citation : Yes/No KJ To
1. State Tax Officer Tiruchengode (Town )circle Namakkal zone, Salem Division No.100/13, Upstairs, Sengunthar paavadi Trust Building SSD Road, Tiruchengode-637 211.
2. Deputy Commissioner (ST) (GST) (Appeal), Erode and Salem, Integrated Commercial Taxes Building, 2nd Floor, Room No.233, Pitchards Road, Hastampatty, Salem – 636 007.
WP No. 37130 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37130 of 2026 28-09-2026