Sheik Mujeep Rahman v. The State Tax Officer
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 10.04.2026
CORAM
THE HONOURABLE MR.JUSTICE HEMANT CHANDANGOUDAR Sheik Mujeeep Rahman ... Petitioner vs.
1.The State Tax Officer, Dinidgul Fort Assessment Circle, Commercial Taxes Building, Sub Collector Office Road, Dindigul - 624 001.
2.The Deputy Commercial Tax Officer, Dinidgul Fort Assessment Circle, Commercial Taxes Building, Sub Collector Office Road, Dindigul - 624 001.
3.The Deputy State Tax Officer-I, Kodaikanal Assessment Circle, Kodaikanal, Dindigul District - 624 101.
... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Mandamus, to direct the 3rd respondent to refund the excess amount recovered from the petitioner's back account on 20.11.2025 and 27.01.2026 via Demand Draft and the Ref. Nos.DI3311250458677 and DI3301260637674 for the assessment period 1/5
of April 2023 to March 2024 on his GSTIN - 33JSMPS5213J1ZA on basis of petitioner's representation dated 09.03.2026 within time frame fixed by this Court.
For Petitioner :Mr.K.Anandraj For Respondents :Mr.R.Suresh Kumar Additional Government Pleader *****
O R D E R
The petitioner is before this Court seeking issuance of a writ of mandamus directing the respondents to refund the excess amount recovered from the petitioner's bank account on 20.11.2025 and 27.01.2026 for the assessment period from April 2023 to March 2024, pertaining to GSTIN No.33JSMPS5213J1ZA.
2. The petitioner contends that the third respondent has recovered GST in excess of the actual tax liability determined for the said assessment period.
3. Mr. R. Suresh Kumar, learned Additional Government Pleader, who accepts notice on behalf of the respondents, on instructions, submitted that the petitioner's representation will be considered in 2/5
accordance with law within a time frame to be fixed by this Court. The said submission is taken on record.
4. In view of the above, the writ petition is disposed of with a direction to the third respondent to consider the petitioner's representation dated 09.03.2026 on its own merits and pass appropriate orders in accordance with law within a period of four (4) weeks from the date of receipt of a copy of this order.
5. There shall be no order as to costs.
Index :Yes / No 10.04.2026 Internet :Yes / No NCC :Yes / No cmr 3/5
To 1.The State Tax Officer, Dinidgul Fort Assessment Circle, Commercial Taxes Building, Sub Collector Office Road, Dindigul - 624 001.
2.The Deputy Commercial Tax Officer, Dinidgul Fort Assessment Circle, Commercial Taxes Building, Sub Collector Office Road, Dindigul - 624 001.
3.The Deputy State Tax Officer-I, Kodaikanal Assessment Circle, Kodaikanal, Dindigul District - 624 101.
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HEMANT CHANDANGOUDAR, J.
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