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2026 Supreme(Online)(Mad) 40212

IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.BHARATHA CHAKRAVARTHY, J
Tvl.Cryochem Gases – Appellant
Versus
The Deputy State Tax Officer-1 – Respondent


Advocates:
For the Appellants/Petitioners: Mr.S.Karunakar
For the Respondents: Mr.R.Suresh Kumar

Table of Content
1. nature of claimed input tax credit examined. (Para 3 , 4 , 5)
2. impugned order lacks consideration of crucial aspects. (Para 6)
3. remand with 25% deposit condition. (Para 7 , 8)

The Deputy State Tax Officer-1, Woraiyur Assessment Circle, Commercial Tax Building, Trichy. ...Respondent Prayer: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a WRIT OF CERTIORARI, calling for the records in the impugned Order in GSTIN Ref No 33AAQFC6039F1ZG/ 2021-22 dated 10.11.2025 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of Statutory provisions or pass such other orders as this Honble court may deem fit and proper in the circumstances of the case and thus render justice.

For Petitioner :Mr.S.Karunakar For Respondent :Mr.R.Suresh Kumar Additional Government Pleader ORDER The writ petition is filed challenging the impugned order dated 10.11.2025. The same is an order of assessment passed underSection 73of theTamil Nadu Goods and Services Act, 2017.

2. Heard Mr.S.Karunakar, learned counsel appearing for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader, who take

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