Murugan Impex V.PARTHIBAN, B.ARULJOTHI,M.DEVANATHAN,M.GOVINDARAJAN vs The Assistant Commissioner (ST), — WP/19089/2026

Case under Others Section 1. Disposed: Contested--DISPOSED OF on 08th June 2026.

Case disposed

CNR: HCMA011071892026

e-Filing Number

30-04-2026

Filing Number

WP/79927/2026

Filing Date

30-Apr-2026

Registration No

WP/19089/2026

Registration Date

08-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

08-Jun-2026

Nature of Disposal

Contested--DISPOSED OF

Last updated 10-Jun-2026

Acts & Sections

Others Section 1

Petitioner(s)

  1. 1.Murugan Impex V.PARTHIBAN, B.ARULJOTHI,M.DEVANATHAN,M.GOVINDARAJAN

Respondent(s)

  1. 1.The Assistant Commissioner (ST),

Case History

  1. Case disposedDisposed

  2. 08-Jun-2026

    Honourable Mr Justice Senthilkumar RamamoorthyView PDF

    Case Summary: WP 19089/2026 The Madras High Court set aside the Assistant Commissioner (ST)'s order rejecting Murugan Impex's input tax credit for FY 2020-21 based on belated return filing under Section 16(4) of GST law. The court found the rejection unsustainable due to a subsequent amendment inserting Section 16(5), which re-fixed time limits for return filing and ITC availability, with the government counsel concurring in this position. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 08-Jun-2026

    For Admission

    Honourable Mr Justice Senthilkumar Ramamoorthy

  4. 30-Apr-2026

    Case filed

    Registration No. WP/19089/2026

casestatus.in Summary

Case Summary: WP 19089/2026 The Madras High Court set aside the Assistant Commissioner (ST)'s order rejecting Murugan Impex's input tax credit for FY 2020-21 based on belated return filing under Section 16(4) of GST law. The court found the rejection unsustainable due to a subsequent amendment inserting Section 16(5), which re-fixed time limits for return filing and ITC availability, with the government counsel concurring in this position. This case analysis is maintained by casestatus.in based on publicly available court records.

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