Madras High CourtWP/41985/2025disposed of

Process Drive India Private Limited v. The State Tax Officer

2025-11-10Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 10.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.41985 of 2025 and W.M.P.No.47029 of 2025 Process Drive India Private Limited Rep by its Director, Mr.Shivalingam Saravanan 126/4A1 Hayath Nagar, Pachal Mitta Tirupattur, Vellore Tamil Nadu 635601 ...Petitioner

1. The State Tax Officer, Tirupattur Assessment Circle, No.66, Sama Nagar, Tirupattur - 635 601 2.The Deputy Commissioner (GST Appeal) Vellore Camp Office Government Building, Fort Round, No.4, Bharathiar Salai, Vellore 632 001 ...Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records of impugned order in Form GST-REG-06 dated 02.08.2024 having Reference No.ZD330824011595G passed by the 1st respondent for the F.Y. 2020-21 and quash the same and direct the 1st respondent to process petitioner refund application on merits.

Page No. 1 of 4

For Petitioner : Mr.Anandh. S For Respondents : Mr.TNC. Kaushik Additional Government Pleader

ORDER

Mr.TNC. Kaushik, learned Additional Government Pleader takes notice for the Respondents.

2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Additional Government Pleader for the Respondents.

3. The petitioner seeks to assign the impugned order dated 02.08.2024 whereby the refund application filed by the petitioner on 20.62024 for the export made during April 2020 to March 2021 has been rejected on the ground that the application filed on 20.06.2024 for the tax period between April 2020 and March 2021 beyond the period of limitation. The operative portion of the impugned order reads as under:

Reasons for Refund Amount Inadmissible:

. Delay in Refund application Page No. 2 of 4

4. Since the petitioner has an alternative remedy, liberty is given to the petitioner to file a statutory appeal before the appellate authority within 30 days from the date of receipt of a copy of this order. In case such an appeal is filed within such time, the appellate authority shall consider and dispose of the case on merits and in accordance with law.

5. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petition is closed. 10.11.2025 gv Page No. 3 of 4

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