W.P. No.33426 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 09.09.2025 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.33426 of 2025 M/s.VST Tillers Tractors Limited, Incorporated under Companies Act, 1956, Represented by Shri Gopal Hegde, Desg. General Manager-Finance, Plot No.39, Na, SIPCOT Industrial Complex, Mookandapalli Village, Hosur, Tamil Nadu-635 126. ....Petitioner(s) vs. 1.The Deputy Commissioner of Commercial Taxes, Integrated Commercial Taxes Complex, 1st Floor, Survey No.17-2, Ward-J, Block-3, Pitchards Road, Asthampatti, Salem, Tamil Nadu-636 007. 2.The Commercial Tax Officer, Hosur North-I, Assessment Circle, Commercial Taxes Building, 2nd Floor, Seetharam Nagar, Hosur, Tamil Nadu-635 109. ...Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus to direct the 1st respondent to speedy disposal of the appeal against Form GST RFD-06 bearing reference No.ZD331123074940N dated 14.11.2023 and to grant-refund to the petitioner in accordance with law. For Petitioner(s) : Ms.P.R.Lavanya 1/4 https://www.mhc.tn.gov.in/judis W.P. No.33426 of 2025 For Respondent(s) : Mr.T.N.C.Kaushik Additional Government Pleader ORDER By consent of learned counsel on both sides, this writ petition is taken up for final disposal at the admission stage itself. 2. The present writ petition is filed praying for a writ of Mandamus to direct the 1st respondent to dispose of the appeal against Form GST RFD-06 bearing reference No.ZD331123074940N dated 14.11.2023 and to grant-refund to the petitioner in accordance with law. 3. At the outset, it is submitted by Mr.T.N.C.Koushik, learned Additional Government Pleader for respondents that they would dispose of the appeal filed by the petitioner dated 14.11.2023, within a period of 6 months from the date of receipt of a copy of this order. 4. Learned counsel for petitioner on the other hand would submit that it is more than a year since the appeal was filed and that refund of Rs.1.5 crores is pending. She would therefore request that the appeal may be disposed of within a period of 3 months. 2/4 https://www.mhc.tn.gov.in/judis W.P. No.33426 of 2025 5. In view thereof, the writ petition stands disposed of with a direction to the respondents to dispose of the appeal filed by petitioner dated 14.11.2023 after providing a reasonable opportunity of hearing to petitioner and other interested parties, if any, within a period of 5 months from the date of uploading of web copy without waiting for receipt of certified copy. It is made clear that this Court has not expressed any views with regard to the merits of the matter and it is open to the concerned respondent to consider the matter on its own merits and in accordance with law. No costs. 09.09.2025 Speaking (or) Non Speaking Order Index : Yes/ No Neutral Citation: Yes/No mka To: 1.The Deputy Commissioner of Commercial Taxes, Integrated Commercial Taxes Complex, 1st Floor, Survey No.17-2, Ward-J, Block-3, Pitchards Road, Asthampatti, Salem, Tamil Nadu-636 007. 2.The Commercial Tax Officer, Hosur North-I, Assessment Circle, Commercial Taxes Building, 2nd Floor, Seetharam Nagar, Hosur, Tamil Nadu-635 109. 3/4 https://www.mhc.tn.gov.in/judis W.P. No.33426 of 2025 MOHAMMED SHAFFIQ, J. mka W.P. No.33426 of 2025 09.09.2025 4/4 https://www.mhc.tn.gov.in/judis