Tvl.Thamarai Super Market v. The Deputy State Tax Officer-Ii
Case brief
What is this about?
GST input tax credit belated claim; condonation of delay by insertion of Section 16(5) TNGST Act 2017 as amended by Finance (No.2) Act 2024; period up to 30.11.2021; quashing of tax officer's order and remand for fresh assessment with opportunity to be heard; refund of eligible amount sought; Deputy State Tax Officer-II Bodinayakanur vs Theni super market taxpayer (tax period 2018-19); Article 226 Constitution of India; Madras High Court Madurai Bench; single-judge bench of Justice D. Bharatha Chakravarthy; decision dated 02.04.2026.
What did the court decide?
Writ petition ordered: impugned order dated 14.10.2024 quashed; matter remanded to respondent for fresh consideration under Section 16(5) TNGST Act with opportunity to the petitioner to be heard and to file reply and documents before fresh final orders; no costs; connected miscellaneous petition W.M.P(MD)No.7324 of 2026 closed.