Tvl BMN Insulations vs The Assistant Commissioner

WP No. 17277 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 17277 of 2026 and W.M.P. Nos.18562 and 18564 of 2026 Tvl BMN Insulations Represented by its Partner Mr. K. Balamurugan, 366/1C, 372/2A, K.R.R. Building, KNG Pudur Junction, Thadagam Road, Coimbatore-641 108. ..Petitioner Vs The Assistant Commissioner, Vadavalli Assessment Circle, Commercial Tax Building, Dr.Balasundaram Road, ATT Colony, Gopalapuram, Pappanaickenpalayam, Coimbatore – 641 018. ..Respondent Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari to call for the records pertaining to the impugned order issued vide DRC 07 in Ref. No. ZD331225328618D dated 22.12.2025 by the respondent for the assessment year 2021-2022 and quash the same. For Petitioner: Mr.Derrick Sam For Respondent: Mr.R.Sethu Prabakaran, Govt. Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/06/2026 05:51:05 pm ) WP No. 17277 of 2026 ORDER An order dated 22.12.2025 is assailed in this writ petition only insofar as it pertains to the excess claim of Input Tax Credit (ITC).