WP/13937/2026 of M/S. S.G Steel Industries Vs Assistant Commissioner (ST)(FAC)

WP No. 13937 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 13937 of 2026 and W.M.P.No.15182 of 2026 M/S. S.G Steel Industries Rep. by its partner, V.Govind Kumar, No. 344-1 - 2, 293.6 Mugalur Village, Mathigiri, Hosur 635 110. ..Petitioner(s) Vs Assistant Commissioner (ST)(FAC) Hosur (South )III, Hosur. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Mandamus, directing the respondent to unblock the Portal permitting the petitioner to file GSTR-7 returns along w ith payment of TDS amounts collected from suppliers lying in the Electronic cash ledger of the petitioner specifying any mode of payment either thro RTGS or by permitting to pay by utilizing PMT-06 mode of creating challan and solve this issue. For Petitioner(s): Mr. M.A. Mudimannan For Respondent(s): Mr. V.Prashanth Kiran, Government Advocate ORDER Mr. V. Prashanth Kiran, learned Government Advocate, takes notice f or the Respondent. https://www.mhc.tn.gov.in/judis WP No. 13937 of 2026 __________ Page2 of 4 2. This Writ Petition is disposed of at the stage of admission after hearing the learned counsel for the Petitioner and the learned Government Advocate for the Respondent. 3. The relief sought in this Writ Petition is to direct the Respondent to unblock the GST portal and permit the Petitioner to file GSTR-7 returns along with payment of TDS amounts collected from suppliers, lying in the Petitioner’s Electronic Cash Ledger, by enabling payment through RTGS or by permitt ing payment through PMT-06 mode by creating a challan, and thereby solve this issue. 4. The Petitioner, a registered dealer under GST and also registered as a Tax Deductor, deducted TDS from suppliers for the period from Apr il 2025 onwards. Though the Petitioner had sufficient balance in the Electronic Cash Ledger and attempted to file GSTR-7 returns by transferring f unds through PMT-09, the GST portal did not permit filing of the returns due to t echnical issues. Despite representation dated 12.11.2025 made to the Respondent followed by a reminder letter dated 18.12.2025, the issue remains unresolved. Hence, the present Writ Petition has been filed for the above said prayer. https://www.mhc.tn.gov.in/judis WP No. 13937 of 2026 __________ Page3 of 4 5. The learned Government Advocate for the Respondent submitted that at this stage, there is no adverse order passed against the Petit ioner in this regard. 6. Recording the above submission, and considering the request of the learned counsel for the Petitioner, this Court feels that it would suffice to direct the Respondent to consider the Petitioner’s request letter dated 12.11.2025 and pass appropriate orders on merits, within a period of 30 days from t he date of receipt of a copy of this order. 7. It is needless to state that the Respondent shall issue due notice to the Petitioner before passing final orders on merits and in accordance with law. 8. With the above directions and observation, the Writ Petition stands disposed of. No costs. Consequently, the connected miscellaneous petition i s also closed. 10-04-2026 Neutral Citation: Yes/No klt To The Assistant Commissioner (ST)(FAC), Hosur (South)-III, Hosur. https://www.mhc.tn.gov.in/judis WP No. 13937 of 2026 __________ Page4 of 4 C.SARAVANAN, J. klt WP No. 13937 of 2026 and W.M.P.No.15182 of 2026 10-04-2026 https://www.mhc.tn.gov.in/judis