Madras High Court
WP/37312/2026 of Ramasamy Nagarajan Vs THE ADDITIONAL COMMISSIONER OF GST APPEALS-II on 28 September 2026
WP No. 37312 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37312 of 2026
and W.M.P.Nos.41908 & 41910 of 2026
CNR: {HCMA012031242026}
M/s.Ramasamy Nagarajan
Trade Name R. Engineering,
Represented by its Proprietor
Mr. Ramasamy Nagarajan,
No.8A, Balaraman Street,
Krishna Nagar Industrial Area,
Alapakkam Main Road,
Maduravoyal, Chennai,
Tiruvallur, Tamil Nadu
..Petitioner(s)
Vs
1. The Additional Commissioner Of GST
Appeals-II, Office of the Commissioner of GST
and Central Excise, (Appeals-II),
Newry Towers, 2nd Floor,
No.2054/I, II Avenue 12th Main road,
Anna Nagar, Chennai -600 040
2. The Superintendent Of GST
Range-II, Valasaravakkam Division, Chennai South Commissionerate, Newry Towers, Ground Floor, Plot No.2054, I-Block, II
Avenue, 12th Main Road, Anna Nagar, Chennai
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records on the file of the Respondents in the impugned proceedings against the
WP No. 37312 of 2026
impugned Order-in-Original bearing No.102/2024-GST dated 27.08.2024
passed by the 2nd and subsequent impugned Order-In-Appeal No.393/2026
GST-IIADC dated 23.07.2026 passed by the 1st respondent, under the provisions of CGST Act, 2017 and quash the same and consequently direct the 2nd respondent to pass DE NOVO order.
For Petitioner(s):
M/s. Lakshmi Narayanan S
For Respondent(s):
Mr.Rajendran Raghavan, Sr. SC
************
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ORDER
An order dated 27.08.2024 rejecting the petitioner's claim for Input Tax Credit solely on the ground of belated filing of returns and appellate order dated 23.07.2026 are assailed in this writ petition.
2. Referring to the impugned order, learned counsel for the petitioner submits that the dates of filing the GSTR 3B returns for February and March 2020 are recorded therein. He adds that said dates fall within the extended period prescribed under Section 16(5) of the applicable GST statutes.
3. Mr.Rajendran Raghavan, learned senior standing counsel, accepts notice for the respondents.
WP No. 37312 of 2026
4. The impugned order records the dates of filing of GSTR 3B returns for February 2020 and March 2020 as 03.11.2020. Since such date fall within the deadline specified in sub-section (5) of Section 16 of applicable GST statutes, the impugned original order cannot be sustained and is hereby set aside.
5. This writ petition is disposed of on the above terms. There shall be no order as to costs. Consequently, the connected writ miscellaneous petitions are closed. 28-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To
1. The Additional Commissioner Of GST Appeals-II, Office of the Commissioner of GST and Central Excise, (Appeals-II), Newry Towers, 2nd Floor, No.2054/I, II Avenue 12th Main road, Anna Nagar, Chennai -600 040
2. The Superintendent Of Gst Range-II, Valasaravakkam Division, Chennai South Commissionerate, Newry Towers, Ground Floor, Plot No.2054, I-Block, II Avenue, 12th Main Road, Anna Nagar, Chennai
WP No. 37312 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37312 of 2026 and W.M.P.Nos.41908 & 41910 of 2026 28-09-2026