WP No. 29047 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. 29047 of 2026 and WMP.Nos.31862 & 31864 of 2026 Tvl. Shree Krishna Super Market Rep by its Proprietor Mr. Ramesh Kumar, No.51, P.V. Vaithiyalingam Road, Old Pallavaram, Chennai - 117. ..Petitioner Vs 1. The State Tax Officer Pallavaram Assessment Circle, No 46, Room No 301 3rd Floor Mylapore Taluk office Building, R.A. puram, Chennai 28. 2. The Branch Manager City Union Bank, Zamin Pallavaram branch, Pallavaram, Chennai 117. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records in the files of the 1st respondent in GSTIN : 33BXOPR9994N1Z3 dated 13.03.2025 for the assessment year 2019-20, and quash the same is illegal, invalid without Jurisdiction and violated the principles of natural Justice. For Petitioner: Mr. Vijayakumar D For R1: Ms. Amirta Poonkodi Dinakaran Additional Government Pleader (Tax) https://www.mhc.tn.gov.in/judis WP No. 29047 of 2026 __________ Page2 of 4 ORDER In relation to an impugned order dated 03.07.2024, the petitioner applied for rectification on 27.09.2024. The rectification application was rejected on 13.03.2025. Said order is challenged in this writ petition. 2. Learned counsel for the petitioner submits that the matter relates to mismatch between GSTR 2A and GSTR 3B returns. After pointing out that Circular No.193/05/2023 was issued to deal with this problem in the early years of implementation of GST laws, learned counsel submits that an unreasoned order of rejection was issued. 3. Ms. Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the first respondent. She points out that the scope of rectification proceedings is limited to considering whether there is an error apparent. 4. Ms. Amirta Poonkodi Dinakaran is correct in submitting that the scope of rectification proceedings is limited to examining whether there is a patent error in the earlier order. Nonetheless, when a party applies for rectification by raising grounds in relation thereto, it is necessary to issue a speaking order. Because the impugned order is unreasoned, said order is set aside and the matter is remanded to the first respondent for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued in accordance with law within three months from the date of receipt of a copy of this order. https://www.mhc.tn.gov.in/judis WP No. 29047 of 2026 __________ Page3 of 4 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. 06-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The State Tax Officer Pallavaram Assessment Circle, No 46, Room No 301 3rd Floor Mylapore Taluk office Building, R.A. puram, Chennai 28. 2. The Branch Manager City Union Bank, Zamin Pallavaram branch, Pallavaram, Chennai 117. https://www.mhc.tn.gov.in/judis WP No. 29047 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 29047 of 2026 06-08-2026 https://www.mhc.tn.gov.in/judis