BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 06.01.2026 CORAM THE HONOURABLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.(MD)No.3049 of 2025 &

W.M.P(MD)Nos.2123 & 12450 of 2025 Periyasamy Karthikeyan ...Petitioner vs.

The State Tax Officer, Karur-4 Assessment Circle, Karur. ...Respondent Prayer: Writ Petition filed under Article 226 of Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records leading to the issuance of assessment order bearing reference number GSTIN: 33DIBPK9402G1ZJ/2018-2019, dated 09.12.2024 passed by the respondent herein and quash the same and direct the respondent herein to allow the petitioner to rectify the GSTR-3B returns filed for the year 2018-2019 in order to claim input tax credit under correct heads.

For Petitioner : Mrs.S.P.Sri Harini For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

This Writ Petition has been filed challenging the impugned assessment order bearing reference number GSTIN:33DIBPK9402G1ZJ/2018-2019, dated 09.12.2024, passed by the respondent and to direct the respondent to allow the petitioner to rectify GSTR-3B returns filed for the year 2018-2019 in order to claim input tax cred