WP No. 19659 of 2026 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 19659 of 2026 and W.M.P. Nos.20964 and 20965 of 2026 M/S.Vishnu Ads, Fantastic 4 Media, Represented by its Proprietor, MR.Rajesh R No. 5/6th, 103/9, David towers, 4th Avenue, Ashok Nagar Main Road, Kodambakkam, Chennai 600 024. ..Petitioner Vs The Assistant Commissioner (ST), Kodambakkam Assessment Circle, 4th PAPJM Annex Building, Greams Road, Chennai - 600 006. ..Respondent Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari to call for the records on the file of the Respondent and to quash impugned assessment order dated 30.04.2024 bearing GSTIN No. 33BCWPR6998H1ZH/2018-19 passed by the Respondent till pending disposal of the present writ petition. For Petitioner: Mr.J. Ashish For Respondent: Ms.Amirta Poonkodi Dinakaran, Govt. Counsel (Tax) ORDER The input tax credit availed of by the petitioner was rejected on the sole ground of belated filing of returns under Section 16(4) of applicable GST enactments. https://www.mhc.tn.gov.in/judis WP No. 19659 of 2026 __________ Page2 of 3 2. Learned counsel for the petitioner submits that the law was amended by inserting Section 16(5) re-fixing the time limits for filing returns and availing of input tax credit. On account of this development, he submits that the impugned order is not sustainable. 3. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice for the respondent. She concurs with the legal position. 4. In view of the change in law by incorporation of Section 16(5), the rejection of the input tax credit is unsustainable. Hence, the impugned order is set aside. 5. With the above observation, this writ petition is disposed of. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 09.06.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Assistant Commissioner (ST), Kodambakkam Assessment Circle, 4th PAPJM Annex Building, Greams Road, Chennai - 600 006. https://www.mhc.tn.gov.in/judis WP No. 19659 of 2026 __________ Page3 of 3 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 19659 of 2026 09.06.2026 https://www.mhc.tn.gov.in/judis