WP No. 27405 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.Nos.27405, 27408, 27411, 27427, 27428, 27429 and 27474 of 2026 In all W.Ps. ICICI Bank Limited Represented by its Authorised Signatory Nikesh Nitin Pithadia Having its office at- No 1 Cenatoph Road Teynampet Chennai 18 ..Petitioner(s) Vs The Assistant Commissioner ST Alwarpet Assessment Circle, Integrated Commercial taxes and Registration Department, South Tower, 2nd Floor Anna Salai, Nandanam Chennai 35 ..Respondent(s) COMMON PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Mandamus, directing the Respondent to pass a fresh assessment order pursuant to the remand order dated 24.06.2016 passed by the Appellate Deputy Commissioner (CT), Chennai (East), in Appeal Nos. and Year TNG. 42, 43, 44, 45, 46, 47 and 48 of 2014, within such time as this Honble Court may direct, and in conformity with the settled law as laid down by the Honble Supreme Court of India in 20th Century Finance Corporation Ltd. v. State of Maharashtra (2000) 6 SCC 12. For Petitioner(s): M/s.Adithya Reddy For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 27405 of 2026 __________ Page2 of 4 COMMON ORDER These seven writ petitions relate to seven assessment years. In relation to each year, the appellate authority remanded the matter for fresh consideration and adjudication. On the ground that adjudication orders were not issued pursuant to such remand, the petitioner has approached this Court seeking a Mandamus. 2.Adverting to the appellate orders and the representation in relation thereto, learned counsel submits that no orders have been passed in spite of the remand being made in the year 2016. 3.Ms.Amirta, learned Government Counsel (Tax), accepts notice for the respondent. She submits that orders would be passed within a reasonable time frame fixed by this Court. 4.Considering the nature of relief claimed, these writ petitions are disposed of by directing the respondent to pass orders relating to the assessments covered by the remand orders of the Appellate Deputy Commissioner within three (3) months from the date of receipt of a copy of this order. It is needless to state that a reasonable opportunity should be provided to the petitioner before issuing such remand orders. https://www.mhc.tn.gov.in/judis WP No. 27405 of 2026 __________ Page3 of 4 5.These Writ Petitions stand dispose of accordingly. No costs. 27-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To The Assistant Commissioner (ST) Alwarpet Assessment Circle, Integrated Commercial taxes and Registration Department, South Tower, 2nd Floor Anna Salai, Nandanam Chennai 35 https://www.mhc.tn.gov.in/judis WP No. 27405 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS W.P.Nos.27405, 27408, 27411, 27427, 27428, 27429 and 27474 of 2026 27-07-2026 https://www.mhc.tn.gov.in/judis