Madras High Court
WP/37333/2026 of Tvl Superior TextileS Vs The State Tax Officer (FAC) on 23 September 2026
WP No. 37333 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37333 of 2026
and W.M.P.Nos.41929 & 41931 of 2026
CNR: {HCMA012007752026}
Tvl Superior Textiles,
Rep. by its Proprietor Arun, 232/3B, RV Nagar, Mangalam Road, Palladam, Tirupur, Tamil Nadu-641664.
..Petitioner(s)
Vs
1. The State Tax Officer (FAC)
palladam 1 assessment circle, tiruppur,
tamilnadu - 641664.
2. The Deputy Commercial Tax Officer,
palladam-1, tiruppur-III, Tiruppur, Tamilnadu.
..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 records pertaining to the impugned assessment order passed by the 2nd respondent bearing reference No.ZD330925026580G dated 02.09.2025, quash the same and consequently direct the respondent's to undertake a fresh assessment after duly considering the petitioners reply, reconciliation statement, GSTR-2B, Statutory returns and all supporting documents and after affording the petitioner an effective opportunity of personal hearing.
WP No. 37333 of 2026
For Petitioner(s):
Mr.S.I.Sharukumar
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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ORDER
An order dated 02.09.2025 is assailed primarily on the ground that the actual excess availment of ITC was of a lower amount and not the amount determined in the impugned order.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent.
3. After pointing out that reversal of an aggregate sum of Rs.4,20,000/- was made earlier, on instructions, learned counsel submits that 50% of the tax demand of Rs.7,82,410/- would be remitted as a condition for remand. An endorsement to that effect has been made on the bundle.
4. Subject to the remittance of 50% of the tax demand of Rs.7,82,410/- by the petitioner within thirty days from the date of receipt of a copy of this order, the impugned order is set aside so as to provide an opportunity to the petitioner to establish that the excess ITC availed of was not to the extent determined in the
WP No. 37333 of 2026
impugned order. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance in the manner specified above.
5. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 23-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To
1. The State Tax Officer (FAC) palladam 1 assessment circle, tiruppur, tamilnadu - 641664.
2. The Deputy Commercial Tax Officer, palladam-1, tiruppur-III, Tiruppur, Tamilnadu.
WP No. 37333 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37333 of 2026 and W.M.P.Nos.41929 & 41931 of 2026 23-09-2026