WP No. 31831 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31831 of 2026 and WMP.Nos.34994 & 34996 of 2026 M/s. Raj Pipe Industries Represented by its Proprietor Arockiaraj, No.297, 1st floor, Nehru Timber Market, Choolai, Chennai, Tamil Nadu 600007. ..Petitioner Vs The Commercial Tax Officer Nanganallur, South III, Chennai south, Tamilnadu. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the order dated 28.08.2024 bearing Reference No.ZD330824264211N on the file of the respondent and quash the same and consequently direct the respondent to condone the delay in filing the statutory appeal. For Petitioner: Mr. Prince Simon For Respondent: Mr. R. Sethu Prabakaran Government Advocate (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 31831 of 2026 ORDER An order dated 28.08.2024 is assailed partly only insofar as ineligible Input Tax Credit (ITC) is concerned on the ground that the petitioner was not provided a reasonable opportunity to submit supporting documents. 2. Mr. R. Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent.

3. Learned counsel for the petitioner submits that the petitioner agrees to remit 100% of the tax demand relating to ineligible ITC as a condition for remand. He adds that the demand relating to issue no.7 would be discharged in full. He has made an endorsement on the bundle to that effect. 4. Subject to the remittance of the total tax demand relating to ineligible ITC and the discharge of the entire demand relating to issue no.7, the impugned order is set aside partly only insofar as ineligible ITC is concerned and the matter is remanded for re-consideration on said issue. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued on the issue of ineligible ITC within five months from the date of remittance by the petitioner in the manner aforesaid. Subject to fulfilment of this condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 31831 of 2026 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 19-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Commercial Tax Officer Nanganallur, South III, Chennai south, Tamilnadu. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 31831 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 31831 of 2026 19-08-2026 __________ Page4 of 4

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WP No. 31831 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31831 of 2026 and WMP.Nos.34994 & 34996 of 2026 M/s. Raj Pipe Industries Represented by its Proprietor Arockiaraj, No.297, 1st floor, Nehru Timber Market, Choolai, Chennai, Tamil Nadu 600007. ..Petitioner Vs The Commercial Tax Officer Nanganallur, South III, Chennai south, Tamilnadu. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the order dated 28.08.2024 bearing Reference No.ZD330824264211N on the file of the respondent and quash the same and consequently direct the respondent to condone the delay in filing the statutory appeal. For Petitioner: Mr. Prince Simon For Respondent: Mr. R. Sethu Prabakaran Government Advocate (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 31831 of 2026 ORDER An order dated 28.08.2024 is assailed partly only insofar as ineligible Input Tax Credit (ITC) is concerned on the ground that the petitioner was not provided a reasonable opportunity to submit supporting documents. 2. Mr. R. Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent.

3. Learned counsel for the petitioner submits that the petitioner agrees to remit 100% of the tax demand relating to ineligible ITC as a condition for remand. He adds that the demand relating to issue no.7 would be discharged in full. He has made an endorsement on the bundle to that effect. 4. Subject to the remittance of the total tax demand relating to ineligible ITC and the discharge of the entire demand relating to issue no.7, the impugned order is set aside partly only insofar as ineligible ITC is concerned and the matter is remanded for re-consideration on said issue. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued on the issue of ineligible ITC within five months from the date of remittance by the petitioner in the manner aforesaid. Subject to fulfilment of this condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 31831 of 2026 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 19-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Commercial Tax Officer Nanganallur, South III, Chennai south, Tamilnadu. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 31831 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 31831 of 2026 19-08-2026 __________ Page4 of 4

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