Ms .Sans Electric Energy vs The Assistant Commissioner (St)
2026 Latest Caselaw 843 Mad

Madras High Court

Ms .Sans Electric Energy vs The Assistant Commissioner (St) on 26 February, 2026

Author: C.Saravanan

Bench: C. Saravanan

                                                                                             WP No. 6902 of 2026


                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS
                                                      DATED: 26-02-2026
                                                               CORAM
                                    THE HON'BLE MR JUSTICE C. SARAVANAN
                                              WP No. 6902 of 2026
                                      and W.M.P.Nos.7519 & 7523 of 2026
                Ms .Sans Electric Energy
                represented by its Partner Rajini Murali No.115
                Pillaiyar Koil Street, Kaveri Rabjan Nagar,
                Saligramam, Chennai - 600 093.
                                                                                              ..Petitioner(s)
                                                                    Vs
                The Assistant Commissioner (ST)
                Saligramam Assessment circle
                No.46 Greenways Road
                chennai-600 028
                                                                                             ..Respondent(s)

                          Writ Petition is filed under Article 226 of the Constitution of India,

                praying to issue a writ of certiorari calling for the records of the respondent in

                his proceedings in GSTIN 33ADAFS5526L1ZZ/ 2021-22,quash the order dated

                07.11.2025 passed therein.




                              For Petitioner(s):               Mr. Subramanian C

                              For Respondent(s):               Mr.V.Prashanth Kiran, Government Advocate

                                                               ORDER

Heard Mr.C.Subramanian, the learned counsel for the petitioner and

Mr.V.Prashan Kiran, the learned Government Advocate appearing on behalf o

the respondent.

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2. This Writ Petition is being disposed of at the stage of admission itself

with the consent of the learned counsel for the Petitioner and the learned

Government Advocate for the Respondent.

3. The petitioner is before this Court against the impugned order dated

07.11.2025 in Form GST DRC – 07 passed for the tax period 2021-2022

whereby, the proposal in Show Cause Notice dated 25.06.2025 in Form GST

DRC - 01, has been confirmed against the petitioner pursuant to the reply filed

by the petitioner in Form GST DRC – 06 dated 19.05.2025 and 30.08.2025.

4. The learned counsel for the petitioner would submit that the demand

has been confirmed by the impugned order despite the petitioner filing a

categorical reply on merits on 30.08.2025. It is further submitted that the defect

was purely on account of Input Tax Credit availed, on account of the

cancellation of GST registration of the supplier.

5. It is further submitted that during the period in dispute, the supplier had

not only filed the return in GSTR – 1 but also in GSTR – 3B. Therefore, it is

stated that the Input Tax Credit was validly availed on the strength of the

supplies from the aforesaid supplier. It is further submitted that it has not been

considered by the respondent.

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6. It is noticed that the petitioner has also filed an application on

21.01.2026 under Section 161 of the respective GST Enactments which has not

evoked any response.

7. The learned Government Advocate for the respondent submitted that

the petitioner’s aforesaid application will be considered and disposed on merits.

8. Recording the same, the respondent is directed to dispose of the

aforesaid application of the petitioner filed for rectification of the impugned

order dated 07.11.2025, on merits, within a period of 30 days from today.

9. This Writ Petition is disposed of with the above observation. No costs.

Connected miscellaneous petitions are closed.

26-02-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No

Note of Office: Issue order copy by today.

BKN

To:

The Assistant Commissioner (ST) Saligramam Assessment circle No.46 Greenways Road chennai-600 028 __________ Page3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 26/02/2026 07:27:14 pm )

C.SARAVANAN, J.

BKN

26-02-2026

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