Tvl Service Care v. The Deputy State Tax Officer St 2

ORDER An order dated 01.07.2025 rejecting the Input Tax Credit (ITC) claimed by the petitioner solely on the ground of belated filing of return is assailed in this writ petition.

¶2Learned counsel for the petitioner submits that the ITC claim of the petitioner was rejected by relying on Section 16(4). He submits that returns were filed within the extended timeline prescribed in Section 15(5).

¶3Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents 1 and 2. He concurs that the returns were filed within the extended time limit. Page3 of 4

¶4In view of the above submission, the impugned order, which deals with this sole issue, cannot be sustained. Therefore, the order is set aside.

¶5The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 30-07-2026 (1/3) Index: Yes/No Speaking/Non-speaking order RNA To

¶1The Deputy State Tax Officer ST 2 Deputy Commercial Tax officer/proper officer Krishnagiri -1 Circle Krishnagiri-635 001

¶2The State Tax Officer ST Krishnagiri 1 Circle,Krishnagiri 635001

¶3The Branch Manager ICICI Bank - Dharmapuri BranchNethaji Bye Pass Rd, Dharmapuri, Tamil Nadu 636701

¶4The Branch Manager ICICI Bank - Perambur Branch, No 1, 4th Main Road, Jawahar Nagar, Perambur, Chennai, Tamil Nadu 600011

¶5The Branch Manager Tamil Nadu Mercantile Bank Krishnagiri BranchGround Floor, D.No.1/134-3, Royakottai Road, Krishnagiri 635001. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.30527, 30529 & 30531 of 2026 30-07-2026 (1/3)

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.30527, 30529 & 30531 of 2026 Tvl Service Care Rep by its Partner Mr.Velu,No.47, TB Road, Londonpet, Krishnagiri, Tamil Nadu 635001 ..Petitioner(s) Vs 1. The Deputy State Tax Officer ST 2 Deputy Commercial Tax officer/proper officer Krishnagiri -1 Circle Krishnagiri-635 001 2. The State Tax Officer ST Krishnagiri 1 Circle,Krishnagiri 635001 3. The Branch Manager ICICI Bank - Dharmapuri BranchNethaji Bye Pass Rd, Dharmapuri, Tamil Nadu 636701 4. The Branch Manager ICICI Bank - Perambur Branch, No 1, 4th Main Road, Jawahar Nagar, Perambur, Chennai, Tamil Nadu 600011 5. The Branch Manager Tamil Nadu Mercantile Bank Krishnagiri BranchGround Floor, D.No.1/134-3, Royakottai Road, Krishnagiri 635001. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, to call for records of the Page2 of 4 impugned order in GSTIN33ACSFS2054C1Z9/2018-19 Dated 01.07.2025 along with DRC-07 Order under Section 74, Ref No. ZD330725008905C dated 01.07.2025, on the file of the First Respondent herein and the quash the same as illegal, arbitrary against the principle of natural justice and against the law. For Petitioner(s): Mr.J.Poojesh for Mr.Raguman S For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) for R1 & R2 ***********