WP No. 18073 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 18073 of 2026 and WMP Nos. 19434 & 19436 of 2026 Tvl. Aarthi Agencies Rep. by its Proprietor Madhavi No. 9/4A, Komberiopatti Privu Road, Periyaseeragapadi, Salem-635308 ..Petitioner(s) Vs The Assistant Commissioner (ST) (FAC) Kondalampatty Assessment Circle Salem. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of certiorari, calling for records pertaining to the impugned order passed by the Respondent vide his order in 33AFMPM6674D1ZA/2021-22 dated 12.09.2025 and quash the same as it is illegal and in gross violation of Principles of Natural Justice. For Petitioner(s): Ms.G.Vardini Karthik For Mr.R.S.Pandiyaraj For Respondent(s): Mr.L.Gokulraj Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 18073 of 2026 __________ Page2 of 4 ORDER An order dated 12.09.2025 is impugned herein only insofar as the petitioner’s Input Tax Credit (ITC) claim in relation to purchase of lubricants and oil was disallowed. 2. The learned counsel for the petitioner contends that reply dated 17.07.2025 to the intimation dated 13.05.2025 was not taken into consideration in the impugned order. 3. Mr.L.Gokulraj, learned Government Counsel (Tax) accepts notice on behalf of the respondent. He submits that the order was issued after hearing the petitioner. 4. On perusal of the impugned order, it appears that the petitioner’s explanation that the ITC was availed only in respect of purchase of lubricants and oil, which are taxable under the GST norms, and therefore, ITC is admissible in respect thereof, was not taken into consideration. In view thereof, reconsideration is warranted, albeit by putting the petitioner on terms. 5. Upon instructions, learned counsel for the petitioner agrees to remit 25% of the tax demand relating to this specific head of claim. An endorsement has been made to that effect. https://www.mhc.tn.gov.in/judis WP No. 18073 of 2026 __________ Page3 of 4 6. Subject to fulfillment of the above condition, the impugned order is set aside only insofar as it relates to rejection of the ITC claim in respect of purchase of lubricants and oils. 7. In view of the assessment order being set aside partly, the bank attachment shall stand raised, subject to the petitioner making the conditional deposit within a period of two weeks from the date of receipt of a copy of this order. 8. The Writ Petition is disposed of on the above terms. Consequently, connected Miscellaneous Petitions are closed. There shall be no order as to costs. 02-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No Jeni To The Assistant Commissioner (ST) (FAC) Kondalampatty Assessment Circle Salem. https://www.mhc.tn.gov.in/judis WP No. 18073 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. Jeni WP No. 18073 of 2026 02-06-2026 https://www.mhc.tn.gov.in/judis