Satnaam Industries India Pvt Ltd., v. The Deputy State Tax Officer 1

ORDER An order dated 24.04.2024 rejecting the petitioner's claim for Input Tax Credit (ITC) and holding that the petitioner had claimed excess ITC is challenged in this writ petition.

¶2Learned counsel for the petitioner submits that the petitioner's returns were filed within the extended time limits prescribed in Section 16(5) of applicable GST enactments. He also submits that the supplier's returns were filed within the extended time limits. This aspect is required to be verified by the assessing officer.

¶3Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondent. He submits that the dates of filing of returns by the supplier of the petitioner are not available on record.

¶4In view of the petitioner's returns having been filed within the extended periods under Section 16(5) of applicable GST enactments, the impugned order is quashed insofar as it pertains to invalid ITC under Section 16(4) and partly Page3 of 4 set aside and remanded as regards excess claim of ITC. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued on excess claim of ITC within three months from the date of receipt of a copy of this order.

¶5The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 06-07-2026 Index : Yes/No KJ To The Deputy State Tax Officer - 1 Ayyappanthangal Assessment Circle, No.4-109, 1st Floor, commercial taxes building, Nazerthpettai, Chennai - 600123. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. KJ and WMP.Nos.26164 & 26169 of 2026 06-07-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.26164 & 26169 of 2026 Satnaam Industries India Pvt Ltd., Represented by its Managing Director Ishwant Singh, No. 2/342, Selvalakshmi Garden, AGS Colony, Veerasivaji Street, Mugalivakkam, Chennai-600 116. ..Petitioner Vs The Deputy State Tax Officer - 1 Ayyappanthangal Assessment Circle, No.4-109, 1st Floor, commercial taxes building, Nazerthpettai, Chennai - 600123. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records in connection with the impugned Summary Order in Form GST DRC-07 bearing Reference No. ZD3304241857076 dated 24.04.2024, along with its detailed order issued by the Respondent for the tax period April 2018 to March 2019, quash the same as illegal, arbitrary, devoid of merits and against the principles of Natural Justice and law and subsequently direct the respondent to reconsider the matter afresh after providing a fair and reasonable opportunity of hearing to the Petitioner and permitting the Petitioner to submit all supporting documents. Page2 of 4 For Petitioner: Mr. S. Satheesh Kumar for Mr. Suresh T For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax)