WP No. 25736 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25736 of 2026 and WMP.No.28123 of 2026 M/s. R K N Hollow Blocks and Lorry Service Rep by its proprietor-Rathinasamy Ramasamy, 3/103, Govindapuram, Muthur, Coimbatore, Tamil Nadu-642109. ..Petitioner Vs The Deputy State Tax officer 2 Office of the Deputy Commercial tax officer, Pollachi Rural Assessment circle, Coimbatore. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned proceedings passed by the Respondent in the impugned order in GSTIN : 33ASRPR6486N1ZM/2021-2022 dated 15.12.2025 along with the consequential proceedings under section 73 in FORM GST DRC 07 vide ref. no. ZD331225209264S dated 15.12.2025 for the FY 2021-22 to quash the same. For Petitioner: Ms. R. Hemalatha For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER Order dated 15.12.2025 is assailed only insofar as defect no.3 pertaining to claim of ineligible Input Tax Credit (ITC) is concerned. https://www.mhc.tn.gov.in/judis WP No. 25736 of 2026 __________ Page2 of 4 2. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Adverting to the impugned order, learned counsel points out that the petitioner’s ITC claim was rejected solely on the ground of lack of documentary evidence. She submits that such documentary evidence is available and that the petitioner be provided another opportunity to establish the claim. She points out that the entire tax relating to this issue was recovered. 4. Subject to verifying and confirming that the tax demand relating to defect no.3 was indeed recovered, the impugned order is partly set aside insofar it pertains to defect no.3 relating to claim of ineligible ITC. As a consequence, the matter is remanded for re-consideration on this issue. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of receipt of a copy of this order. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 16-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 25736 of 2026 __________ Page3 of 4 To The Deputy State Tax officer 2 Office of the Deputy Commercial tax officer, Pollachi Rural Assessment circle, Coimbatore. https://www.mhc.tn.gov.in/judis WP No. 25736 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25736 of 2026 and WMP.No.28123 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis