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Madras High CourtWP/30846/2025disposed of

Ms Tpl Iav Voz Cprr Joint Venture v. The Assistant Commissioner Of State Tax

2026-01-28Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 28.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN M/s.TPL IAV VOZ CPRR Joint Venture, Having its office at Survey No.403, Kattur Road, Minjur, Neitharvoyal Panchayat, Thiruvallur, Tamil Nadu - 601 203.

Represented by its Authorized Signatory Mr.Maruthi Ravi Kumar Bhuvanagiri.

... Petitioner Vs.

1.The Assistant Commissioner of State Tax, Ponneri Assessment Circle, Room No.106, 1st Floor, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai - 600 003. 2.The Deputy Commissioner of State Tax, GST Appeals, 3rd Floor, C.T.Annexe Building No.1, Greams Road, Chennai, Tamil Nadu - 600 006.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, to direct the 2nd Respondent to consider the representation dated 05.12.2024 for the expedition of the appeal against Form GST RFD - 06 dated 05.01.2024 passed by the 1st Respondent under the provisions of CGST/TNGST Act 2017.

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For Petitioner : Mr.P.Venkata Prasad for M/s.P.R.Lavanya For Respondents : Mrs.K.Vasanthamala Government Advocate

ORDER

Heard the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.

2. The Petitioner is before this Court for a mandamus to direct the Respondent to consider the Petitioner's representation dated 05.12.2024 to expedite the appeal against the order in Form GST RFD 06 dated 05.01.2024 passed by the 1st Respondent.

3. It appears that the Petitioner has sought for refund of Rs.3,55,00,000/- which has been rejected by the office of the 1st Respondent vide order dated 05.01.2024.

4. The case of the Petitioner is that the Petitioner has filed an appeal before the 2nd Respondent on 04.04.2024, the considerable time has lapsed since the appeal has been filed on 04.04.2024. 2/4

5. Considering the same, there shall be a direction to the 2nd Respondent to dispose of the appeal as expeditiously as possible preferably within a period of three months from the date of receipt of a copy of this order.

6. This Writ Petition stands disposed of with the above observations. No costs.

28.01.2026 jas To:

1.The Assistant Commissioner of State Tax, Ponneri Assessment Circle, Room No.106, 1st Floor, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai - 600 003. 2.The Deputy Commissioner of State Tax, GST Appeals, 3rd Floor, C.T.Annexe Building No.1, Greams Road, Chennai, Tamil Nadu - 600 006.

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C.SARAVANAN, J.

jas 28.01.2026 4/4