WP No. 26385 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26385 of 2026 and WMP.Nos.28843 & 28845 of 2026 M/s.Guru IT Solutions Represented by its partner Bharathiraja R, Shop No.2, SAF Games Village Shopping Complex, Koyambedu, Chennai 600107. ..Petitioner Vs The Assistant Commissioner (ST) Koyambedu Assessment Circle, Chennai. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records on the files of Respondent in Impugned Order vide GSTIN : 33AAOFG7200L1ZC/2021-22 dated 12.12.2025 along with consequential order in form GST DRC-07 bearing a Ref No. ZD331225191923B dated 12.12.2025 for the period 2021 - 2022 and quash the same as arbitrary, against the principles of natural justice. For Petitioner: Mr. S.Kannan Mr. Vighnesh Kumar.K For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 26385 of 2026 ORDER An order dated 12.12.2025 is assailed only insofar as it pertains to alleged excess Input Tax Credit (ITC) claim. 2. Learned counsel for the petitioner referred to reply dated 06.06.2025 and pointed out that the proper officer was informed that the tax proposal has arisen as a result of an inadvertent error committed while filing the annual return. He also submits that a personal hearing was not provided. 3. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 4. On examining the petitioner’s reply and the operative paragraphs relating to excess ITC claim, it is noticeable that the proper officer has recorded that the tax payer did not file a reply in respect of excess ITC claim. This conclusion was reached by disregarding the reply. In addition, the details set out in the order indicate that the ITC utlised by the petitioner was less than that available in the GSTR 2B. Considering this aspect, re-consideration is necessary. Therefore, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, including a personal hearing, a fresh order shall be issued within three months from the date of receipt of a copy of this order. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 26385 of 2026 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 21-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner (ST) Koyambedu Assessment Circle, Chennai. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 26385 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26385 of 2026 and WMP.Nos.28843 & 28845 of 2026 21-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis