Tvl Mira Party Sales vs The Assistant commissioner(ST)(FAC)

WP No. 23408 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23408 of 2026 and W.M.P.Nos.25372 & 25373 of 2026 Tvl Mira Party Sales Rep by its Manogiri Jayaprakash, No.59, Pondy main road, Near Alpet Checkpost, Manjakuppam, Cuddalore - 607001. ..Petitioner Vs The Assistant Commissioner(ST)(FAC) Cuddalore Town Assessment Circle Office of the Commercial Tax office 112, Upstairs, Punjab National bank building Bharathi Road, Manjakuppam Cuddalore-607 001. ..Respondent PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for Respondent’s Order dated 30.08.2023 with Ref. No. ZD330823177154D pertaining to the FY 2018- 19 and quash the same. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 02:40:46 pm ) WP No. 23408 of 2026 For Petitioner: Mr. Adithya Reddy For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 30.08.2023 pertaining to the disallowance of the ITC claim under Section 16(4) of the applicable GST enactments is impugned. 2. Both learned counsel for the