Tvl.Thamarai Super Market vs. The Deputy State Tax Officer-Ii
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Before: and
This writ petition is filed challenging the impugned order dated 14.10.2025 passed by the respondent. 2.On a perusal of the impugned order, the same is passed on by taking into account the belated claim of input tax credit. 3.The contention of the petitioner is that with reference to the period up to 30.11.2021 already by amendment to Section 16 by inserting Section 16(5) of the TNGST Act, the Act itself has condoned the delay. They said position cannot be controverted by the Additional Government Pleader. 4.In view thereof, this writ petition is ordered on the following terms: (i)The impugned order dated 14.10.2024 shall stand quashed and the matter is remanded back to the respondent for fresh consideration after taking into consideration of the Section 16(5) of the TNGST Act and passing final orders afresh, after giving an opportunity to the petitioner for being heard and also for filing replay and such documents as the petitioner may wish to file. 2 https://www.mhc.tn.gov.in/judis (ii)No costs. Consequently, connected miscellaneous petition is closed. 02.04.2026 NCC:Yes/No Ns To The Deputy State Tax Officer-II Commercial Tax Building, Bodinayakanur. 3 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J.
Ns and W.M.P(MD)No.7324 of 2026 02.04.2026 4 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.