WP No. 29196 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29196 of 2026 & WMP Nos.32064 & 32066 of 2026 SRI MURUGAN BLUE METALS Rep by its Proprietor S Ramu Having place of business at 2/207, Kanakku Pillai Street, Kunnam,Villupuram District- 604 304. ..Petitioner(s) Vs State Tax Officer Tindivanam Assessment Circle, 2nd Floor, 136, Nehru Street, Commercial Tax Office, Tindivanam. ..Respondent(s) PRAYER: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorari calling for the records relating to the Order dated 04.03.2026 bearing Reference No. ZD330326029570O passed by the Respondent for the year 2021-22. For Petitioner(s): Ms.Vanni Sreekant Iyer For Respondent(s): Ms.G.Dhana Madhri, Spl. Govt. Pleader (T) ORDER Order dated 04.03.2026 is challenged partly insofar as reversal of ITC on non-business transaction is concerned. https://www.mhc.tn.gov.in/judis WP No. 29196 of 2026 __________ Page2 of 4 2. Learned counsel for the petitioner submits that the rectification application was allowed in respect of other defects and that the petitioner has documents to establish that the eligible ITC was availed of and utilized. On instructions, she submits that the petitioner agrees to remit 25% of the tax demand pertaining to said issue. An endorsement is made to that effect. 3. Subject to remittance of 25% of the tax demand relating to ITC reversal within thirty days from the date of receipt of a copy of this order, the impugned order is partly set aside only insofar as said issue is concerned and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued on this issue within three months from the date of remittance of 25% of the tax demand in the manner specified above. 4. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. No costs. 06-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAL https://www.mhc.tn.gov.in/judis WP No. 29196 of 2026 __________ Page3 of 4 To State Tax Officer Tindivanam Assessment Circle, 2nd Floor, 136, Nehru Street, Commercial Tax Office, Tindivanam. https://www.mhc.tn.gov.in/judis WP No. 29196 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAL WP No. 29196 of 2026 & WMP Nos.32064 & 32066 of 2026 06-08-2026 https://www.mhc.tn.gov.in/judis