WP No. 23408 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23408 of 2026 and W.M.P.Nos.25372 & 25373 of 2026 Tvl Mira Party Sales Rep by its Manogiri Jayaprakash, No.59, Pondy main road, Near Alpet Checkpost, Manjakuppam, Cuddalore - 607001. ..Petitioner Vs The Assistant Commissioner(ST)(FAC) Cuddalore Town Assessment Circle Office of the Commercial Tax office 112, Upstairs, Punjab National bank building Bharathi Road, Manjakuppam Cuddalore-607 001. ..Respondent PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for Respondent’s Order dated 30.08.2023 with Ref. No. ZD330823177154D pertaining to the FY 2018- 19 and quash the same. https://www.mhc.tn.gov.in/judis WP No. 23408 of 2026 __________ Page2 of 4 For Petitioner: Mr. Adithya Reddy For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 30.08.2023 pertaining to the disallowance of the ITC claim under Section 16(4) of the applicable GST enactments is impugned. 2. Both learned counsel for the petitioner and learned Government Counsel for the respondent submit that the time limit for filing the return for the purposes of claiming ITC was revised subsequently, and that the petitioner’s claim is not barred in view of the revised timeline for filing the return. 3. Learned counsel has also placed on record several orders issued by this Court on this issue, including the order dated 28.01.2026 in W.P.(MD).No.2056 of 2026, Arunachala Gas Agency vs. The Assistant Commissioner of CGST and Central Excise, Madurai-II Division. 4. Taking note of the above developments, impugned order dated 30.08.2023 is set aside. Any attachments, including against garnishees, shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 23408 of 2026 __________ Page3 of 4 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. 01-07-2026 Index: Yes/No Neutral Citation: Yes/No kj To The Assistant Commissioner(ST)(FAC) Cuddalore Town Assessment Circle Office of the Commercial Tax office 112, Upstairs, Punjab National bank building Bharathi Road, Manjakuppam Cuddalore-607 001. https://www.mhc.tn.gov.in/judis WP No. 23408 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. kj WP No. 23408 of 2026 and W.M.P.Nos.25372 & 25373 of 2026 01-07-2026 https://www.mhc.tn.gov.in/judis