Madras High CourtWP/10007/2026disposed of

Mr.R.Athul Kumar v. The Executive Engineer And Administrative Officer

2026-03-17Honourable Mr Justice M.Dhandapani6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17-03-2026

CORAM

THE HON'BLE MR JUSTICE M.DHANDAPANI W.P No. 10007 of 2026

1. Mr.R.Athul Kumar

2. Dr.Himaja Athul Kumar

...Petitioner(s)

1. The Executive Engineer & Administrative Officer, Tamil Nadu Housing Board Annanagar Division I Floor Thirumangalam, Anna Nagar

2. The Superintendent, Tamil Nadu Housing Board, Anna Nagar Division I Floor Thirumangalam, Anna Nagar

3. The Additional Revenue Officer Tamil Nadu Housing Board Anna Nagar Division I Floor Thirumangalam, Anna Nagar

4. The Manager Marketing & Services, Tamilnadu Housing Board Anna Nagar Division I Floor Thirumangalam, Anna Nagar

...Respondent(s)

PETITION under Article 226 of The Constitution of India praying to direct the respondents to consider and dispose of the petitioners' representation dated 19.1.2026 seeking refund the sum of Rs.5,93,650/- towards GST (5% of the total sale value of Rs.1,18,73,000/-) paid by the petitioner vide Receipt No. ANN25641208 dated 16.4.2025. For Petitioner(s):

Mr.M.Vijay Anand For Respondent(s):

Mr.D.Veerasekaran, Standing Counsel

ORDER

This is a petition filed by the petitioner seeking to consider their representation dated 19.1.2026 for refund of a sum of Rs.5,93,650/- towards GST paid by them vide receipt No.ANN25641208 dated 16.4.2025.

2. Heard the learned counsel for the petitioners and the learned Standing Counsel accepting notice for the respondents.

3. The case of the petitioners is as follows: a. The petitioners were allotted a HIG flat bearing No.479/112, 14th Floor under the Self Financing Scheme in Shenoy Nagar, Chennai and an allotment order dated 20.3.2023 was also issued in their favour by the second respondent. A full and final price was fixed for the said flat at Rs.1,18,73,000/- and a payment schedule was also annexed along with the said allotment order. Later, the respondent Board sent a letter dated 08.5.2024 to the petitioners demanding a sum of Rs.5,93,650/- towards GST whereas in the advertisement given, it was specifically mentioned that the rate was fixed on square foot basis including GST. b. Thereafter, the petitioners also paid the 5% GST demanded by the respondent Board. Subsequently, the petitioners came to know that this Court. in a batch of cases while passing a common order, directed the respondent Board to refund the additional 5% GST collected from the allottees. Pursuant to that, the petitioners sent a representation dated

19.1.2026 seeking refund. Since it did not evoke any response, the petitioners are before this Court.

4. As against the decision relied upon by the petitioners in W.P.No.33993 of 2024 etc. cases 02.6.2025, the respondent Board filed intra court appeals and they are still pending in W.A.No.2565 of 2025 etc. cases before a Division Bench of this Court.

5. Hence, the writ petition is disposed of with a direction to the respondents to consider the representation of the petitioners dated 19.1.2026 for the refund the 5% GST already paid by the petitioners 17-03-2026 Index: Yes/No Speaking/Non-speaking order RLI

1. The Executive Engineer And Administrative Officer Tamil Nadu Housing Board Annanagar Division, First Floor Thirumangalam Anna Nagar

2. The Superintendent Tamil Nadu Housing Board Anna Nagar Division First Floor Thirumangalam Anna Nagar

3. The Additional Revenue Officer Tamil Nadu Housing Board Anna Nagar Division First Floor Thirumangalam Anna Nagar

4. The Manager Marketing And Services Tamilnadu Housing Board Anna Nagar Division First Floor Thirumangalam Anna Nagar

M.DHANDAPANI, J.

RLI 17-03-2026