Madras High CourtWP/6250/2026disposed of

Tvl.Sri Shakthi Battery Centre v. The Deputy State Tax Officer I,

2026-02-25Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25-02-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos.6718 & 6719 of 2026 Tvl.Sri Shakthi Battery Centre rep by its Proprietor Ranganathan Shanmugam, No.2/1, Plot No.120, Jai Hind Nagar, Manali Express Road, Enravoor, Chennai-057 ..Petitioner Vs The Deputy State Tax Officer -I, Thiruvottiyur Assessment Circle, Integrated Commercial Taxes Offices Building, Thiruvallur Division, No.32, Elephant Gate Bridge Road, Chennai-03.

..Respondent Prayer :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 a proceedings in GSTIN: 33DJXPS1037Q1ZB/2018-19 dated 27.04.2024 and quash the same as illegal.

For Petitioner :

Mr.P.R.Kumar For Respondent :

Mr.C.Harsha Raj Special Government Pleader Order Mr.C.Harsha Raj, learned Special Government Pleader takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondent.

3. The learned counsel for the petitioner and the learned counsel for the respondent confirm that the demand confirmed in the impugned order pertains to the belated availing the Input Tax Credit under Section 16(4) of the respective GST enactments.

4. Since there has been a statutory intervention by the insertion of Sections 16(5) and 16(6) in the respective GST enactments by the Finance (No.2) Act, 2024 (15 of 2024) dated 16.08.2024, with effect from 27.09.2024 vide S.O.4253 (E), with retrospective effect from 01.07.2017 such belated availing of Input Tax Credit has been regularized.

5. Therefore, the impugned order is quashed and the case is remitted back to the respondent to pass a fresh order on merits in the light of the above statutory intervention.

6. Needless to state, the petitioner shall file a proper reply and establish that the petitioner stratifies the other requirements for availing the Input Tax Credit.

7. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 25-02-2026 (3/3) Index: Yes/No Speaking/Non-speaking order AV To The Deputy State Tax Officer -I, Thiruvottiyur Assessment Circle, Integrated Commercial Taxes Offices Building, Thiruvallur Division, No.32,lephant Gate Bridge Road, Chennai-03.

C.SARAVANAN J.

AV 25-02-2026 (3/3)