BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 20.02.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)Nos.4014 & 4016 of 2026 K. Sudhakar and Co., represented by its Proprietor K. Sudhakar

10/277, Naval Nagar

8th Cross, Karur - 639 006.

... Petitioner Vs.

The Superintendent of GST and Central Excise Karur III Range No. 15, 4th Floor, Gowripuram Extension Anna Nagar, Karur - 639 002.

... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for records pertaining to the impugned Order-in-Original No. 11/2023 dated 22.12.2023 issued by the Respondent and quash the impugned order.

For Petitioner : Mr.Durairaj Sethuraman For Respondent : Mr.R.Gowri Shankar

ORDER

This Writ petition has been filed by the petitioner/taxpayer, who is registered dealer on the files of the respondent-Department under the provisions of the Goods and Service Tax Act, 2017 (GST Act)/ Central Goods and Services Tax Act ( CGST Act) as the case may be, challenging the orders passed by the respondent-Department, whereby, their claim of ITC was reversed/negatived and consequently, the petitioners have been directed to pay ta