WP No. 25451 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25451 of 2026 and W.M.P.Nos.27738 & 27740 of 2026 P P S and Co Represented by its partner palanisamy Gounder Ponnusamy, No 788, B R Main Street, Dharmapuram, Tamil nadu Tiruppur 638 656 ..Petitioner(s) Vs State Tax Officer Dharmapuram Assessment Circle, No 130-138 jawlikadai Street, Dharmapuram 638 656 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, call for the records of impugned order under Section 73 dated 09.08.2024 having Reference No. ZD3308240768317 passed by the respondent for the financial year 2019-20 and quash the same as illegal, erroneous on facts and violative of principles of Natural Justice and consequently direct the respondent to consider the matter afresh on merits after providing an opportunity of personal hearing. https://www.mhc.tn.gov.in/judis WP No. 25451 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.Parthiban V For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********** ORDER An order dated 09.08.2024 is assailed both on the ground of breach of principles of natural justice and on the ground that the GSTR 3B returns were filed within the extended time limit as per Section 16(5) of applicable GST enactments. 2. Adverting to the impugned order, learned counsel for the petitioner submits that the dates of filing the return for February and March 2020 are mentioned therein. He adds that said dates are within the extended period prescribed in Section 16(5). He submits that the petitioner agrees to remit 50% of the disputed tax demand relating to excess claim of ITC. He has made an endorsement to that effect on the bundle. 3. Subject to the remittance of 50% of the disputed tax demand pertaining to the issue relating to excess claim of ITC within thirty days from the date of receipt of a copy of this order, this writ petition is disposed of as follows: https://www.mhc.tn.gov.in/judis WP No. 25451 of 2026 __________ Page3 of 4 (i) The impugned order is quashed insofar as it pertains to invalid ITC under Section 16(4) of applicable GST enactments. (ii) The impugned order is partly set aside as regards the issue pertaining to the excess claim of ITC and interest. (iii) After providing a reasonable opportunity to the petitioner, a fresh order shall be issued in relation to excess claim of ITC within three months from the date of remittance of the 50% of the disputed tax demand pertaining thereto. (iv) Consequently, connected writ miscellaneous petitions are closed. (v)There shall be no order as to costs. 14-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To State Tax Officer Dharmapuram Assessment Circle, No 130-138 jawlikadai Street, Dharmapuram 638 656 https://www.mhc.tn.gov.in/judis WP No. 25451 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25451 of 2026 and W.M.P.Nos.27738 & 27740 of 2026 14-07-2026 https://www.mhc.tn.gov.in/judis