Madras High Court
WP(MD)/31489/2026 of Tvl.Sri Sakthi Enterprises Vs The State Tax Officer on 10 November 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 10-11-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) Nos. 31489 to 31492 of 2026
CNR:{HCMD011539042026}
and
WMP(MD) Nos.24313, 24314, 24176 & 24177 of 2026
WP(MD) No. 31489 of 2026
Tvl.Sri Sakthi Enterprises,
Rep. by its Proprietor K.Suryaprakash,
8/1, Sankaraperi Road,
Sankaraperi, Tuticorin - 628 002.
..Petitioner(s)
Vs
The State Tax Officer,
Tuticorin-1 Assessment Circle,
Tuticorin.
..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 records pertaining to the impugned order passed by the respondent vide his order in GSTIN: 33JDZPS6008B1Z6 Tax Period: 2022-2023 dated 01-08-2026
and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice.
For Petitioner
: Mr.A.Satheesh Murugan
For Respondent
: Mr.R.Parthiban
Special Government Pleader
WP(MD) No. 31490 of 2026
Tvl.Sri Sakthi Enterprises,
Rep. by its Proprietor K.Suryaprakash,
8/1, Sankaraperi Road,
Sankaraperi, Tuticorin - 628 002.
..Petitioner(s)
Vs
The State Tax Officer,
Tuticorin-1 Assessment Circle,
Tuticorin.
..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 records pertaining to the impugned order passed by the respondent vide his order in GSTIN: 33JDZPS6008B1Z6 Tax Period: March 2024 (F.Y. 2023-24)
dated 31-07-2026 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice.
For Petitioner
: Mr.A.Satheesh Murugan
For Respondent
: Mr.R.Parthiban
Special Government Pleader
WP(MD) No. 31491 of 2026
Tvl.Sri Sakthi Enterprises,
Rep. by its Proprietor K.Suryaprakash,
8/1, Sankaraperi Road,
Sankaraperi, Tuticorin - 628 002.
..Petitioner(s)
Vs
The State Tax Officer,
Tuticorin-1 Assessment Circle,
Tuticorin.
..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 records pertaining to the impugned order passed by the respondent vide his order in GSTIN: 33JDZPS6008B1Z6 Tax Period: 2024-2025 dated 28-07-2026
and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice.
For Petitioner
: Mr.A.Satheesh Murugan
For Respondent
: Mr.R.Parthiban
Special Government Pleader
WP(MD) No. 31492 of 2026
Tvl.Sri Sakthi Enterprises,
Rep. by its Proprietor K.Suryaprakash,
8/1, Sankaraperi Road,
Sankaraperi, Tuticorin - 628 002.
..Petitioner(s)
Vs
The State Tax Officer,
Tuticorin-1 Assessment Circle,
Tuticorin.
..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 records pertaining to the impugned order passed by the respondent vide his order in GSTIN: 33JDZPS6008B1Z6 Tax Period: 2024-2025 dated 30-07-2026
and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice.
For Petitioner
: Mr.A.Satheesh Murugan
For Respondent
: Mr.R.Parthiban
Special Government Pleader
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COMMON ORDER
In these four Writ Petitions, orders under Section 74 of applicable GST enactments are challenged primarily on the ground that the petitioner's replies and documents annexed thereto were not duly taken into consideration.
2. Referring to the replies and documents annexed thereto, learned counsel for the petitioner submits that the petitioner had provided evidence of compliance with the requirements of Section 16 and Section 155 of applicable GST enactments. In spite of doing so, he submits that the proper officer concluded that the petitioner was not entitled to Input Tax Credit merely because the supplier was later held to be a non-existent person.
3. Mr.R.Parthiban, learned Special Government Pleader, accepts notice for the respondent.
4. The petitioner has included the reply in the paper book. Said reply refers to the submission of supporting documents. The impugned order also records that the petitioner had submitted invoices, e-way bills, bank statements and CA certificates. In the additional typed set of papers, the petitioner has included the relevant invoices, e-way bills, weighbridge receipts, lorry receipts, etc.
5. The impugned orders record that the mere production of such documents does not establish the actual receipt of goods when the supplier was established to be a non-existent entity. The impugned orders further record that the supplier was found to be non-existent during the investigation conducted in April 2025. The relevant tax periods in these matters are 2022-2023, 2023-2024 and 2024-2025. The investigation appears to have been conducted thereafter. In these circumstances, the rejection of the petitioner's claim for Input Tax Credit merely because the supplier was found not to be carrying on business at the declared place of business in April 2025 is erroneous. Hence, reconsideration is warranted. Towards that end, the orders impugned herein are set aside and these matters are remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a speaking order shall be issued after duly considering all documents submitted by the petitioner. Said order shall be issued within five months from the date of receipt of a copy of this order.
6. These Writ Petitions are disposed of on the above terms. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 10-11-2026 Index: No Speaking Neutral Citation: No JEN To The State Tax Officer Tuticorin-1 Assessment Circle Tuticorin.
SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) Nos. 31489 to 31492 of 2026 10-11-2026