Disposed¶33

A.M.Manickam v. The Assistant Commissioner (St) (Fac)

Madras HC20 Jul 2026WP/26093/2026

Case brief

AI extract

What is this about?

Refund of excess tax paid; Sec.42(5) TNVAT Act 2007; writ of mandamus under Article 226 Constitution of India; refund applications lodged pursuant to assessment orders 2021 and 2022; Form P issued; refund application acknowledged; no action for over four years; Virudhachalam Assessment Circle; Commercial Taxes; direction to dispose refund applications within thirty days; writ petitions disposed of without costs.

What did the court decide?

Direction to the respondent to consider and dispose of the refund applications in accordance with law within thirty days from receipt of a copy of the order; no order as to costs. ¶33

A.M.Manickam Vs The Assistant Commissioner (St) (Fac) — Writ and Judicial Review | Madras HC (2026)

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WP Nos. 26089 & 26093 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 20-07-2026

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CORAM

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THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

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WP Nos. 26089 & 26093 of 2026

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A.M.Manickam P.W.D.Highways and NLC A class Contractor, Represented by its Proprietor K-35, Mandarakuppam Colony, Neyveli-607 602.

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..Petitioner(s) in both WP’s

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The Assistant Commissioner (ST) (FAC) Virudhachalam Assessment Circle, Commercial Taxes Building, Ulundurpet Road, Vayaloor, Virudhachalam- 606 001, Cuddalore Dt.

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..Respondent(s) in both WP’s

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PRAYER in W.P.No.26089 of 2026 : Writ Petition filed under Article 226 of

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The Constitution of India praying for the issuance of a Writ of Mandamus, directing the respondent to dispose of the representation dated 29.4.2022 filed

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by the petitioner praying for refund of excess amount of tax paid, in accordance with Sec.42 (5) of the TNVAT Act, 2007.

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PRAYER in W.P.No.26093 of 2026 : Writ Petition filed under Article 226 of

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The Constitution of India praying for the issuance of a Writ of Mandamus, directing the respondent to dispose of the petitioner’s representation dated

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Page1 of 4

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https://www.mhc.tn.gov.in/judis

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WP Nos. 26089 & 26093 of 2026

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15.07.2021 filed by the petitioner Praying for refund of excess amount of tax

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paid, in accordance with Sec.42 (5) of the TNVAT Act, 2007.

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For Petitioner(s): in both WP’s	Mr.R Ganesh Kanna
For Respondent(s):	Ms.G.Dhana Madhri,
in both WP’s	Government Counsel (Tax)
	************

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COMMON ORDER

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In both these writ petitions, the petitioner seeks consideration and disposal of refund applications.

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Adverting to the relevant assessment orders, learned counsel submits

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that said orders record that an excess amount was remitted by the petitioner. He also points out that Form – P was issued thereafter and that the refund application of the petitioner was acknowledged. In spite of the passage of more than four years, he submits that no action was taken thereafter.

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Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts

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notice on behalf of the respondent. She submits that the petitioner’s refund application would be considered and disposed of within a reasonable time.

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Page2 of 4

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https://www.mhc.tn.gov.in/judis

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WP Nos. 26089 & 26093 of 2026

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The record shows that the refund applications were lodged pursuant to assessment orders in the years 2021 and 2022. Despite the passage of considerable time, no action has been taken thereon. Therefore, a direction is issued to the respondent to consider and dispose of the said applications in accordance with law within thirty days from the date of receipt of a copy of this order

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These writ petitions are disposed of on the above terms. There shall be

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no order as to costs.

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20-07-2026

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Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA

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The Assistant Commissioner (ST) (FAC) Virudhachalam Assessment Circle, Commercial Taxes Building, Ulundurpet Road, Vayaloor, Virudhachalam- 606 001, Cuddalore Dt.

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__________ Page3 of 4

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https://www.mhc.tn.gov.in/judis

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WP Nos. 26089 & 26093 of 2026

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SENTHILKUMAR RAMAMOORTHY J.

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RNA

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WP Nos. 26089 & 26093 of 2026