Madras High Court
WP(MD)/31097/2026 of M/s. Jeevan Auto Zone Private Limited Vs The Assistant Commissioner of CGST and Central Excise on 3 November 2026
WP(MD) No. 31097 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 03-11-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 31097 of 2026
CNR:{HCMD011544442026}
AND
WMP(MD) Nos. 23893, 23894 & 23896 of 2026
M/s. Jeevan Auto Zone Private Limited
Represented by its Director,
Madurai Srinivasagam Sunther
..Petitioner(s)
Vs
The Assistant Commissioner of CGST and Central Excise Madurai I Division, No.5, V.P. Rathinasamy Nadar Road, Bibikulam, Madurai - 625 002.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records of the respondent contained in Order-in-Original No. 22/2024
(DRC-07) dated 29.08.2024, passed under Section 73(9) of the CGST/TNGST Act, 2017 read with Section 20 of the IGST Act, 2017, and to quash the same in so far as it confirms the demand of Input Tax Credit of Rs.24,29,081/- interest and penalty of 10%, as being wholly without jurisdiction, arbitrary, illegal and unjust.
For Petitioner(s)
:Mrs.B.Revathi
for Mr.S.Saravana Kumaran
WP(MD) No. 31097 of 2026
For Respondent(s)
:Mr.R.Gowrishankar
Senior Standing Counsel
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ORDER
Order dated 29.08.2024 rejecting the Input Tax Credit claimed by the petitioner on the sole ground of belated filing of the GSTR-3B Return is assailed in this Writ Petition.
2. Referring to the impugned order, learned counsel for the petitioner points out that said order took note of the proposed amendment to Section 16 of the applicable GST enactments. She points out that the relevant GSTR-3B Return was filed on 26.11.2020, which is well within the extended time limit.
3. Accepting notice for the sole respondent, Mr.R.Gowrishankar, learned Senior Standing Counsel, concurs that the Return was filed within the extended time limit.
4. The order records that the relevant GSTR-3B Return was filed on 26.11.2020, which is within the extended time limit under Section 16(5) of the applicable GST statute. Hence, the impugned order cannot be
WP(MD) No. 31097 of 2026 sustained and is hereby set aside.
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed. 03-11-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Assistant Commissioner of CGST and Central Excise Madurai I Division No.5, V.P. Rathinasamy Nadar Road Bibikulam Madurai - 625 002
WP(MD) No. 31097 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 31097 of 2026 03-11-2026