WP No. 21839 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21839 of 2026 and W.M.P.Nos.23687 & 23688 of 2026 Quality Refrigeration Represented by its Proprietor Mr P.Murugan, No.26/1, Reddy Street,Saratha Nagar, Virugambakkam, Chennai- 600092 . ..Petitioner(s) Vs The Assistant Commissioner (st) Saligramam Assessment Circle Station.No.15 and 16, Malligai Avenue, 100 Feet Road, Kolathur, Chennai- 600 099. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the Respondent related to impugned order passed in Ref No ZD 330 424 186 8354/2018-19 Dated 24.04.2024 and quash the same as arbitrary, illegal. For Petitioner(s): Ms.V.Vijayalakshmi For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ****** https://www.mhc.tn.gov.in/judis WP No. 21839 of 2026 __________ Page2 of 4 ORDER An order dated 24.04.2024 rejecting the input tax credit claimed by the petitioner solely on the ground of belated filing of returns is challenged. 2. Learned counsel for the petitioner submits that returns were filed within the revised time limit prescribed in Section 16(5) of applicable GST enactments. 3. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice for the respondent, and concurs with the legal position. 4. Therefore, the impugned order is unsustainable and is hereby set aside. 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. 18-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA https://www.mhc.tn.gov.in/judis WP No. 21839 of 2026 __________ Page3 of 4 To The Assistant Commissioner (st) Saligramam Assessment Circle Station.No.15 and 16, Malligai Avenue, 100 Feet Road, Kolathur, Chennai- 600 099. https://www.mhc.tn.gov.in/judis WP No. 21839 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 21839 of 2026 and W.M.P.Nos.23687 & 23688 of 2026 18-06-2026 https://www.mhc.tn.gov.in/judis