# SREE THIRUPATHI TRADERS vs THE STATE TAX OFFICER (FAC)

Court: madras High Court
Date: 2026-06-25
Petitioner: SREE THIRUPATHI TRADERS
Respondent: THE STATE TAX OFFICER (FAC)

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/2088140)

## Judgment text (excerpt)

W.P.(MD) No.18162 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.06.2026 CORAM THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY W.P.(MD)No.18162 of 2026 and W.M.P.(MD)No.13452 of 2026 Sree Thirupathi Traders, 3/142, Covai Road, Vadivel Nagar, Aandakovil East, Karur - 639 002, Represented by its Proprietor, L.Sivaramakrishnan. ... Petitioner Vs. The State Tax Officer (FAC), Karur - 3 Assessment Circle, Karur. ... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certioarified Mandamus, calling for the records pertaining to the impugned order of the respondent in GSTIN - 33AYRPS3226P2ZO/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 22.06.2026 with a late fee of Rs.4,085/- towards CGST and Rs.4,085/- towards SGST at the rate of 0.02% as per the Central Government Notification No.07/2023-Central Tax dated 31.03.2023. _____________ Page No. 1 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 05:22:15 pm ) W.P.(MD) No.18162 of 2026 For Petitioner : Mr.R.R.Kannan For Respondent 

https://niyam.ai/judgements/high-court/2026/june/sree-thirupathi-traders-vs-the-state-tax-officer-fac