WP Nos. 26089 & 26093 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 26089 & 26093 of 2026 A.M.Manickam P.W.D.Highways and NLC A class Contractor, Represented by its Proprietor K-35, Mandarakuppam Colony, Neyveli-607 602. ..Petitioner(s) in both WP’s Vs The Assistant Commissioner (ST) (FAC) Virudhachalam Assessment Circle, Commercial Taxes Building, Ulundurpet Road, Vayaloor, Virudhachalam- 606 001, Cuddalore Dt. ..Respondent(s) in both WP’s PRAYER in W.P.No.26089 of 2026: Writ Petition filed under Article 226 of 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 by the petitioner praying for refund of excess amount of tax paid, in accordance with Sec.42 (5) of the TNVAT Act, 2007. PRAYER in W.P.No.26093 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Mandamus, directing the respondent to dispose of the petitioner’s representation dated https://www.mhc.tn.gov.in/judis WP Nos. 26089 & 26093 of 2026 __________ Page2 of 4 15.07.2021 filed by the petitioner Praying for refund of excess amount of tax paid, in accordance with Sec.42 (5) of the TNVAT Act, 2007. For Petitioner(s): in both WP’s Mr.R Ganesh Kanna For Respondent(s): in both WP’s Ms.G.Dhana Madhri, Government Counsel (Tax) ************ COMMON ORDER In both these writ petitions, the petitioner seeks consideration and disposal of refund applications. 2. Adverting to the relevant assessment orders, learned counsel submits 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. 3. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. She submits that the petitioner’s refund application would be considered and disposed of within a reasonable time. https://www.mhc.tn.gov.in/judis WP Nos. 26089 & 26093 of 2026 __________ Page3 of 4 4. 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 5. These writ petitions are disposed of on the above terms. There shall be no order as to costs. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner (ST) (FAC) Virudhachalam Assessment Circle, Commercial Taxes Building, Ulundurpet Road, Vayaloor, Virudhachalam- 606 001, Cuddalore Dt. https://www.mhc.tn.gov.in/judis WP Nos. 26089 & 26093 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY J. RNA WP Nos. 26089 & 26093 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis