WP No. 27994 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27994 of 2026 and W.M.P.Nos.30663 & 31244 of 2026 Srinivasan Mohan Shankar Proprietor of Shankar Trading International, No 62, Ponni Amman Kovil Street, Puzhudhivakkam, Chennai 600 091 ..Petitioner(s) Vs 1. The Assistant commissioner(ST) Nanganallur Assessment circle No.2nd floor, Integrated building for Registration and commercial Taxes Department Nandanam Chennai-600 035 2. The Deputy State Tax Officer Nanganallur Assessment Circle No. 571, Integrated Commercial Taxes and Registration Department South Tower Room No. 224, 2nd Floor, Anna Salai, Nandanam, Chennai 600 035 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records culminating https://www.mhc.tn.gov.in/judis WP No. 27994 of 2026 __________ Page2 of 4 Order reference No. ZD330424208790N dated 26.04.2024 passed by the 2nd respondent and quash the same as per se illegal. For Petitioner(s): Mr.S.Ravichandran For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********* ORDER An order dated 26.04.2024 rejecting the Input Tax Credit (ITC) claim of the petitioner by invoking Section 16(4) of applicable GST enactments is challenged herein. 2. Learned counsel for the petitioner submits that returns were filed within the extended time under Section 16(5). 3. Ms.Amirta Poonkodi Dinakaran, learnred Government Counsel (Tax), accepts notice for the respondents. She concurs that returns were filed within the extended timeline. 4. In view of the above submission, the impugned order cannot be sustained and is hereby set aside. https://www.mhc.tn.gov.in/judis WP No. 27994 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. 30-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Assistant commissioner(ST) Nanganallur Assessment circle No.2nd floor, Integrated building for Registration and commercial Taxes Department Nandanam Chennai-600 035 2. The Deputy State Tax Officer Nanganallur Assessment Circle No. 571, Integrated Commercial Taxes and Registration Department South Tower Room No. 224, 2nd Floor, Anna Salai, Nandanam, Chennai 600 035 https://www.mhc.tn.gov.in/judis WP No. 27994 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 27994 of 2026 and W.M.P.Nos.30663 & 31244 of 2026 30-07-2026 https://www.mhc.tn.gov.in/judis