W.P.No.30958 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 08.01.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.30958 of 2024 and W.M.P.No.33561 of 2024 Sri Murugan Energy Represented by its Proprietor: Mr.P.Ramanathan No.N 84/0 101, NA, Dr. Radhakrishnan Road, Mylapore, Chennai – 600 004. ... Petitioner Vs. The State Tax Officer, (Formerly Known as Commercial Tax Officer) Mylapore Assessment Circle, 2nd Floor, Room No.250, The Integrated Building for Commercial Taxes & Registration Department, (South Tower), Nandanam, Chennai – 600 035. ... Respondent Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records of the Respondent in Reference Number: ZD330424099639W/2018-19 Dated 13.04.2024 and quash the same as arbitrary, illegal. 1/4 https://www.mhc.tn.gov.in/judis W.P.No.30958 of 2024 For Petitioner : Mr.V.Vijayalakshmi For Respondent : Mr.C.Harsha Raj Special Government Pleader ORDER The petitioner is before this Court against the impugned Order dated 13.04.2024, which was preceded by a Show Cause Notice in DRC-01 dated 29.12.2023. 2. By the impugned order, the petitioner’s claim for Input Tax Credit under Section 16 of the respective GST enactments was denied on account of the restriction under Section 16(4). 3. However, it is noticed that by way of statutory intervention via the Finance (No.2) Act, 2024, sub-section 5 & 6 have been inserted in Section 16 [w.e.f. 01.07.2017], which overrides the restriction under Section 16(4) for the period in question. 4. Considering the same, the case is remitted back to the respondent to pass a fresh order on merits, however, subject to the petitioner satisfying the other requirements of Section 16 of the respective GST enactments and the rules made thereunder. 2/4 https://www.mhc.tn.gov.in/judis W.P.No.30958 of 2024 5. The respondent shall proceed to pass fresh orders on merits, as expeditiously as possible, subject to the petitioner complying with the above stipulation. It is needless to state that, before passing any such order, the petitioner shall be heard. 6. Bank attachment, if any, shall also stand automatically raised/vacated, subject to the petitioner complying with the above stipulation. 7. In case the petitioner fails to comply with the above stipulation, the respondent is at liberty to proceed against the petitioner to recover the tax in accordance with law as if this writ petition was dismissed in limine today. 8. With the above directions, this Writ Petition stands disposed of. Consequently, connected miscellaneous petition is closed. No costs. 08.01.2026 raja Neutral Citation : Yes / No 3/4 https://www.mhc.tn.gov.in/judis W.P.No.30958 of 2024 To The State Tax Officer, Mylapore Assessment Circle, 2nd Floor, Room No.250, The Integrated Building for Commercial Taxes & Registration Department, (South Tower), Nandanam, Chennai – 600 035. 4/4 https://www.mhc.tn.gov.in/judis W.P.No.30958 of 2024 5/4 https://www.mhc.tn.gov.in/judis W.P.No.30958 of 2024 C.SARAVANAN, J. raja W.P.No.30958 of 2024 08.01.2026 6/4 https://www.mhc.tn.gov.in/judis