Madras High CourtWP/19089/2026disposed of

Murugan Impex v. The Assistant Commissioner (St),

2026-06-08Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 08-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY & WMP Nos.20347 & 20348 of 2026 Murugan Impex Represented by its Proprietor Parthiban Duraikannu No.22/43, Vembuli Subedhar Street, Alandur, Chennai 600 016 ..Petitioner(s) Vs The Assistant Commissioner (ST), Alandur Assessment Circle Room No. 352, 3 rd Floor Integrated Commercial Taxes and Registration Department (South Tower) Anna Salai, Nandanam Chennai 600035.

..Respondent(s) PRAYER: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of Certiorarified Mandamus to call for the records of impugned order under Section 73 dated 15.02.2025 having Reference No. ZD3302251447499 passed by the respondent for the financial year 2020-21 and quash the same as illegal, erroneous on facts and violative of principles of Natural Justice and consequently direct the respondent to consider the matter afresh on merits after providing an opportunity of personal hearing. For Petitioner(s):

Mr.V.Parthiban For Respondent(s):

Mr.R.Sethu Prabakaran, Govt. Counsel (T)

ORDER

The input tax credit availed of by the petitioner was rejected on the sole ground of belated filing of returns under Section 16(4) of applicable GST enactments.

2. Learned counsel for the petitioner submits that the law was amended by inserting Section 16(5) re-fixing the time limits for filing returns and availing of input tax credit. On account of this development, he submits that the impugned order is not sustainable.

3. Mr.R.Sethu Prabakaran, learned Government Counsel, accepts notice for the respondent. He concurs with the legal position.

4. In view of the change in law by incorporation of Section 16(5), the rejection of the input tax credit is unsustainable. Hence, the impugned order is set aside.

5. With the above observation, this writ petition is disposed of. Consequently, connected miscellaneous petitions are closed. No costs. 08-06-2026 Index: Yes/No Speaking/Non-speaking order KAL

To The Assistant Commissioner (ST), Alandur Assessment Circle Room No. 352, 3 rd Floor Integrated Commercial Taxes and Registration Department (South Tower) Anna Salai, Nandanam Chennai 600035.

SENTHILKUMAR RAMAMOORTHY, J.

KAL & WMP Nos.20347 & 20348 of 2026 08-06-2026