Sri Ayyappan Construction v. The Divisional Engineer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 18.12.2025

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY W.M.P.(MD)No.28875 to 28877 of 2025 Sri Ayyappan Construction, Rep by its partner M.Ayyappan, No.34, Mangai Valagham, Uma Nagar, 4th cross Medical College Road Thanjavur - 613007.

... Petitioner in all petitions Vs.

1. The Divisional Engineer Highways, Thanjavur.

2. The Assistant Commissioner of Income Tax Circle 2(1), Trichy.

... Respondents in all petitions Common Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the 1st respondent to pay the tax deducted at source to the petitioner along with interest on the basis of the representation sent by the petitioner dated 03.10.2025 1/6

For Petitioner in all petitions : Mr.A.Chandrasekaran For Respondent in all petitions : Mr.R.Suresh Kumar, AGP for R1 Mr.N.Dilip Kumar, for R2 COMMON ORDER These writ petitions have been filed to direct the 1st respondent to pay the tax deducted at source to the petitioner along with interest on the basis of the representation sent by the petitioner dated 03.10.2025.

2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents.

3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

4. The learned counsel for the petitioner would submit that in this case, the petitioner, being a partnership firm, had executed works to the 2/6

1st respondent during the financial year 2010-11, for which, the 1st respondent had deducted TDS amount from the petitioner. However, they had failed to remit the said amount to the Department. Under these circumstances, the petitioner filed their return after adjusting the tax already deducted by the 1st respondent. However, due to the failure on the part of the 1st respondent in remitting the TDS amount, proceedings were initiated by the 2nd respondent against the petitioner. Hence, the petitioner made a representation dated 03.10.2025 before the 1st respondent, calling them to remit the TDS to the Department. However, the said representation was not at all considered by the 1st respondent till date. Hence, these petitions.

5. In reply, the learned Additional Government Pleader appearing for the 1st respondent seeks for 4 months time to consider the petitioner's representation and remit the TDS amount to the Department.

6. Heard the learned counsel for the petitioner and and the learned Additional Government Pleader for the respondent and also perused the materials available on record.

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7. In the case on hand, the petitioner, being a partnership firm, had executed works to the 1st respondent during the financial year 2010-11, for which, the 1st respondent had deducted TDS. However, they had failed to remit the said amount to the Department. Under these circumstances, the petitioner filed their return after adjusting the tax already deducted by the 1st respondent. Due to the failure on the part of the 1st respondent in remitting the TDS amount, proceedings were initiated by the 2nd respondent against the petitioner. Hence, the petitioner made a representation dated 03.10.2025 before the 1st respondent, calling them to remit the TDS to the Department. However, the said representation was not at all considered by the 1st respondent till date.

8. In view of the above, this Court directs the 1st respondent to dispose of the petitioner's representation dated 03.10.2025 in accordance with law within a period of 4 months from the date of receipt of a copy of this order.

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9. With the above directions, these writ petitions are disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed.

18.12.2025 Speaking/Non-speaking order Index : Yes / No nsa To

1. The Commissioner Of Commercial Taxes O/o. The Principal and Special Commissioner of Commercial Taxes Ezhilagam, Chepauk, Chennai - 600 005.

2. The State Tax Officer Dindigul (Rural) Assessment Circle Commercial Taxes Buildings Sub-Collectors Office Road, Dindigul - 624 001.

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KRISHNAN RAMASAMY.J., nsa W.M.P.(MD)No.28875 to 28877 of 2025 18.12.2025 6/6