WP No. 30394 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30394 of 2026 and WMP.No.33358 of 2026 M/s. KJ Fabrication Industry, Rep. by its Proprietrix, Smt.Murugan Bharathi, Shop No.1, D.No. 2/134-A, Main Road, Kalarpathi Village, Pochampalli Taluk, Krishnagiri-635 203. ..Petitioner Vs 1. The Deputy Commissioner (CT) Hosur. 2. The Assistant Commissioner (ST) Krishnagiri -2 Assessment circle, Krishnagiri. ..Respondents 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 of the impugned proceeding passed by the second respondent in GSTIN : 33BYIPB0221P1ZP/2018-19 dated 27/04/2024 and the consequential order passed by the first respondent in Ref. No.ZD330426167571D dated 20/04/2026 and quash the same. For Petitioner: Mr. Raveendran B For Respondent: Mr. R. Sethu Prabakaran Government Advocate (Tax) https://www.mhc.tn.gov.in/judis WP No. 30394 of 2026 __________ Page2 of 4 ORDER An order in original dated 27.04.2024 and appellate order dated 20.04.2026 are assailed partly insofar as it pertains to ineligible Input Tax Credit (ITC) primarily on the ground that the petitioner was not provided a reasonable opportunity to submit supporting documents. 2. Mr. R. Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal. On instructions, he submits that the petitioner agrees to remit an additional 40% relating to ineligible ITC as a condition for remand. An endorsement has been made on the bundle to that effect. 4. Subject to remittance of an additional 40% of the tax demand relating to ineligible ITC within thirty days from the date of receipt of a copy of this order, the impugned order in original is partly set aside insofar as it relates to ineligible ITC. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of an additional 40% of the tax demand. https://www.mhc.tn.gov.in/judis WP No. 30394 of 2026 __________ Page3 of 4 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. 13-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The Deputy Commissioner (CT) Hosur. 2. The Assistant Commissioner (ST) Krishnagiri -2 Assessment circle, Krishnagiri. https://www.mhc.tn.gov.in/judis WP No. 30394 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 30394 of 2026 13-08-2026 https://www.mhc.tn.gov.in/judis