Praveen Industries vs The State Tax Officer (ST)

WP(MD). No.17347 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.17347 of 2026 and WMP(MD).No.12847 of 2026 Praveen Industries Represented by its Proprietor, N.Chellappan ... Petitioner Vs The State Tax Officer (St), Karur - I Circle, 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 GSTIN 33AFVPC8276J1ZW/2023-24 dated 30.01.2026 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 09.05.2026 with a late fee of Rs.12,350/- towards CGST and Rs.12,350/- towards SGST at the rate of 0.02 percent as per the Central Government Notification No.07/2023-Central Tax dated 31.03.2023. 1/5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/07/2026 10:58:06 am ) WP(MD). No.17347 of 2026 For Petitioner : Mr.R.R.Kannan For Respondent : Ms.P.Sudarkodi Nachiar Government Standing Counsel ORDER The writ petition is filed challenging