WP Nos.21143 & 21145 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-07-2026 CORAM THE HONOURABLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos.21143 & 21145 of 2026 and WMP Nos.22880 & 22884 of 2026 Devaraj Petitioner in W.P.No.21143 of 2026 K.S.Murugan Petitioner in W.P.No.21145 of 2026 Vs Superintendent of CGST and C.Ex. Guindy Range-I Uthamar Gandhi Salai, Chennai, Tamil Nadu 600034. Respondents in both cases Common Prayer Writ Petitions filed under Article 226 of the Constitution of India, seeking to issue a writ of Certiorarified Mandamus, calling for the records relating to the Impugned order in Form GST DRC-07 bearing Reference No.ZD3308242497732 on 28.08.2024 and ZD3308242680775 on 29.08.2024 passed by the Respondent relating to the Financial Year 2019-2020 and quash the same and consequently remand the matter back to the Respondent for fresh consideration in the light of Sections 16(5) and 16(6) inserted by Finance (No.2) Act, 2024 and Circular No.237/31/2024-GST dated 15.10.2024. In both cases For Petitioner: Ms.Samiya Mariam for Mr.Abel Selvakumar For Respondent: No appearance 1/4 https://www.mhc.tn.gov.in/judis WP Nos.21143 & 21145 of 2026 COMMON ORDER In these two Writ Petitions, the petitioners assail orders dated 28.08.2024 and 29.08.2024, respectively, primarily on the ground that returns were filed within the extended time limits specified in Section 16 (5) of the applicable GST enactments. 2. In spite of accepting notice for the respondents at the hearing on 12.06.2026 and seeking further time on 29.06.2026, Mr.R.P.Pragadeesh, learned Standing Panel Counsel, is not present today. 3. Learned counsel for the petitioners refers to orders impugned herein and points out that the date of filing of the GSTR-3B returns of the petitioners are mentioned in said orders. She contends on that basis that returns were filed within the extended time limit specified under Section 16(5). 4. As contended by learned counsel for the petitioner, the petitioners have filed GSTR-3B returns within the extended period specified in Section 16(5) for the relevant assessment periods. Therefore, with regard to the rejection of the ITC claim on the ground of belated filing of returns, the impugned orders are set aside. As a consequence, the ITC claim of the petitioners for the relevant assessment periods shall be determined on the basis that returns were filed 2/4 https://www.mhc.tn.gov.in/judis WP Nos.21143 & 21145 of 2026 within the extended periods. For this limited purpose, these matters are remanded. 5. With the above observation, these writ petitions are disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 09-07-2026 vum Index:Yes/No Speaking/Non-speaking order Neutral Citation:Yes/No To The Superintendent of CGST and C. Ex Guindy Range-I Uthamar Gandhi Salai Chennai, Tamil Nadu 600034. 3/4 https://www.mhc.tn.gov.in/judis WP Nos.21143 & 21145 of 2026 SENTHILKUMAR RAMAMOORTHY J. vum WP Nos.21143 & 21145 of 2026 and WMP Nos.22880 & 22884 of 2026 09-07-2026 4/4 https://www.mhc.tn.gov.in/judis