WP No. 29217 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. 29217 of 2026 & WMP No.32100 of 2026 Tvl.Rathna Wide Range Trade, Represented by its Proprietor, Mr.Ravishankar Rajeshwari, (59 years) No. 11, Sivashanmugam Street, West Tambaram, Chennai – 600 045. ..Petitioner(s) Vs The State Tax Officer Tambaram Assessment Circle, Room No.342, 3rd Floor, Integrated building for Commercial Tax and Registration Department, (South Tower), 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 calling for the records relating to the Assessment order bearing GSTIN 33BGKPR8075H1ZX/2019-20 dated 22.08.2024 and consequential proceedings in Form GST DRC-07 bearing Reference No.ZD3308241959212 passed by the Respondent for the tax period 2019-20, quash the same. For Petitioner(s): Mr.Suhrith Parthasarathy for Mr.T.Venkatesh Kumar For Respondent(s): Ms.G.Dhana Madhri, Spl.G.P.(T) https://www.mhc.tn.gov.in/judis WP No. 29217 of 2026 __________ Page2 of 4 ORDER Order dated 22.08.2024 is assailed partly only insofar as it pertains to invalid ITC under Section 16(4) of applicable GST enactments. 2. Learned counsel for the petitioner submits that tax and interest have been imposed without verifying whether ITC was utilized and by computing interest under Section 50(1) instead of Section 50(3). Hence, he seeks another opportunity. Upon instructions, he submits that the petitioner agrees to remit 50% of the tax demand pertaining to the above mentioned defect. 3. Subject to remittance of 50% of the tax demand relating to ineligible ITC under Section 16(4), the impugned order is set aside partly only insofar as ineligible ITC is concerned and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 50% of the tax demand. 4. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is 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. 29217 of 2026 __________ Page3 of 4 To The State Tax Officer Tambaram Assessment Circle, Room No.342, 3rd Floor, Integrated building for Commercial Tax and Registration Department, (South Tower), Nandanam, Chennai – 600 035. https://www.mhc.tn.gov.in/judis WP No. 29217 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAL WP No. 29217 of 2026 & WMP No.32100 of 2026 06-08-2026 https://www.mhc.tn.gov.in/judis