M/S Shunmuga Ananth Exim Private Limited vs. The Assistant Commissioner (State)
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Before: and
The present writ petition has been filed for the following relief:- “Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order passed by the respondent in Order Reference No. ZD330623097293A dated 22.06.2023 and quash the same as illegal and direct the respondent to remand the matter for reconsideration and pass such further or other orders as this Honourable Court may deem fit and proper in the circumstances of the case and thus render justice.”
Heard Mr.P.Selvakumar, learned counsel appearing for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader, who takes notice on behalf of the respondent. 2 https://www.mhc.tn.gov.in/judis
The impugned order dated 22.06.2023 has been passed on the ground that the petitioner had neither filed the annual returns in Form GSTR-9 nor furnished the reconciliation statement in Form GSTR-9C.
The contention of the learned counsel appearing for the petitioner is that subsequent to the passing of the impugned order, the returns have been filed and the petitioner seeks an opportunity.
It is further submitted that up to the assessment year 2022– 2023, the Government itself has granted waiver of late fees, provided the returns are filed on or before 22.06.2023. 6. Therefore, I am of the view that an opportunity can be granted to the petitioner.
In view thereof, the writ petition stands allowed on the following terms:- 3 https://www.mhc.tn.gov.in/judis i. The impugned order dated 22.06.2023 shall stand set aside and the matter shall stand remanded back to the file of the respondent for fresh consideration. ii. Within a period of two weeks from the date of receipt of a web copy of the order, the petitioner is directed to file such additional reply and documents in support of their claim and it is for the respondent to reconsider the same and thereafter, pass appropriate orders in accordance with law. iii. No costs. Consequently, connected miscellaneous petitions are closed. 15.04.2026 (2/2) Index: Yes Speaking Order: Yes Neutral Citation: No rgm 4 https://www.mhc.tn.gov.in/judis To The Assistant Commissioner (state), Tuticorin I Assessment Circle, Tuticorin, Tamil Nadu. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY
, J.
rgm and W.M.P(MD)Nos.8131 and 8133 of 2026 15.04.2026 (2/2) 6 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.