Gowdappa Biddappa Sole Proprietor of Tvl Anand Granite Works Chandrika B, MUGESH S,S.ELANG SURIYAN vs Assistant Commissioner (ST)(FAC) — WP/18910/2026

Case under Others Section 1. Disposed: Contested--DISPOSED OF on 16th June 2026.

Case disposed

CNR: HCMA010697112026

e-Filing Number

21-03-2026

Filing Number

WP/51289/2026

Filing Date

23-Mar-2026

Registration No

WP/18910/2026

Registration Date

07-May-2026

Judge

Honourable Mr Justice Senthilkumar Ramamoorthy

Coram

Honourable Mr Justice Senthilkumar Ramamoorthy

Bench Type

Single Bench

Category

Tax/Tolls ( 150 )

Judicial Branch

WRITSECTION

Decision Date

16-Jun-2026

Nature of Disposal

Contested--DISPOSED OF

Last updated 17-Jun-2026

Acts & Sections

Others Section 1

Petitioner(s)

  1. 1.Gowdappa Biddappa Sole Proprietor of Tvl Anand Granite Works Chandrika B, MUGESH S,S.ELANG SURIYAN

Respondent(s)

  1. 1.Assistant Commissioner (ST)(FAC)

Case History

  1. Case disposedDisposed

  2. 16-Jun-2026

    Honourable Mr Justice Senthilkumar RamamoorthyView PDF

    The High Court of Madras quashed a GST assessment order dated 30.01.2025 for the 2020-21 period, finding that the Assistant Commissioner failed to consider the petitioner's GSTR-9 annual return showing reversed ineligible Input Tax Credit (ITC). The court held that the tax liability was determined without accounting for these reversals and remanded the matter for reconsideration with a three-month deadline for issuing a fresh order after providing the petitioner reasonable opportunity to be heard. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 16-Jun-2026

    For Admission

    Honourable Mr Justice Senthilkumar Ramamoorthy

  4. 08-Jun-2026

    First hearing

    Initial hearing scheduled

  5. 23-Mar-2026

    Case filed

    Registration No. WP/18910/2026

casestatus.in Summary

The High Court of Madras quashed a GST assessment order dated 30.01.2025 for the 2020-21 period, finding that the Assistant Commissioner failed to consider the petitioner's GSTR-9 annual return showing reversed ineligible Input Tax Credit (ITC). The court held that the tax liability was determined without accounting for these reversals and remanded the matter for reconsideration with a three-month deadline for issuing a fresh order after providing the petitioner reasonable opportunity to be heard. This case analysis is maintained by casestatus.in based on publicly available court records.

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