Ponkavi Filaments vs The Commercial Tax Officer,

WP(MD). No.17349 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated : 23.06.2026 CORAM THE HONOURABLE MR. JUSTICE D.BHARATHA CHAKRAVARTHY WP(MD). No.17349 of 2026 Ponkavi Filaments Represented by its Proprietor, P.Sasikumar ... Petitioner Vs The Commercial Tax Officer, Karur-I, Karur. ... Respondent PRAYER :- Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order of the respondent in Reference No. ZD330126226579B dated 31.01.2026 and quash the same as illegal and consequently direct the respondent to accept the GSTR9 annual return filed for the tax period 2023-24 dated 23.2.2026. For Petitioner : Mr.R.R.Kannan, For Respondent : Ms.P.Sudarkodi Nachiar Government Standing Counsel 1/5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/07/2026 10:58:06 am ) WP(MD). No.17349 of 2026 ORDER This Writ Petition is filed challenging the impugned order dated 31.01.2026, which is an order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act 2017. 2. The learned counsel submits that the impugned order imposes late fee on the