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2026 DAILYLAW 6854 (MAD)

DXC Technology India Private Limited v. The Assistant Commissioner of State Tax

WP/10618/2026 · 2026-03-18

C Saravanan

Transfer Petitionbody2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

W.P.No.10618 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 18.03.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.10618 of 2026 DXC Technology India Private Limited Represented by its Authorised Signatorey Ravindra Padakanti 4th Floor, CITIUS-A, Olympia Technology park, No.1, SIDCO Industrial Estate, Guindy, Chennai-600 032. ... Petitioner Vs. The Assistant Commissioner of State Tax Office of the Assistant Commissioner of State Tax Nandambakkam Assessment Circle, Integrated Building for Commercial Taxes and Registration Department (South Tower) at Saidapet, Government Farm Village, Chennai-600 035 ... Respondent Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus directing the respondent to consider the representation dated 07.08.2025 and to process the Refund Application filed by the petitioner in Form GST RFD-01A bearing Refund ARN Receipt (ARN:AA330818026010P) dated 21.08.2018 and grant the refund along with applicable interest. For Petitioner : Mr.Harish Bindumadhavan For Respondent : Mrs.P.Selvi Govt.Advocate 1/6 https://www.mhc.tn.gov.in/judis W.P.No.10618 of 2026 ORDER Mrs.P.Selvi, learned Government Advocate, takes notice for the respondent. 2. With the consent of the learned counsel for the petitioner and learned Government Advocate for the respondent, this writ petition is being disposed of at the time of admission. 3. The petitioner has prayed for a direction to the respondent to consider the representation dated 07.08.2025 and to process the Refund application filed by the petitioner in RFD-01A bearing Refund ARN Receipt (ARN:AA330818026010P) dated 21.08.2018 4. The case of the petitioner is that the petitioner has been chasing the aforesaid refund claim since 21.08.2018 in respect of excess amount lying in the petitioner’s Electronic Cash Ledger for Rs.28,05,170/-. However, the same has not been processed. It is submitted that the petitioner is entitled for refund in terms of Section 49(6) and Section 54(3) of CGST Act, 2017. 2/6 https://www.mhc.tn.gov.in/judis W.P.No.10618 of 2026 5. Learned Government Advocate for the respondent submits that the petitioner’s representation dated 07.08.2025 will be considered and appropriate orders will be passed. 6. Recording the above submission, the writ petition is disposed of directing the respondent to consider the representation of the petitioner dated 07.08.2025 and pass orders on merits and in accordance with law as expeditiously as possible, preferably within a period of six months from the date of receipt of a copy of this order. 7. It is needless to state that, before passing any such order, the petitioner shall be heard. No costs. 18.03.2026 sr Index:yes/no Website:yes/no Neutral Citation : Yes / No 3/6 https://www.mhc.tn.gov.in/judis W.P.No.10618 of 2026 C.SARAVANAN, J. sr To The Assistant Commissioner of State Tax Office of the Assistant Commissioner of State Tax Nandambakkam Assessment Circle, Integrated Building for Commercial Taxes and Registration Department (South Tower) at Saidapet, Government Farm Village, Chennai-600 035 W.P.No.10618 of 2026 18.03.2026 4/6 https://www.mhc.tn.gov.in/judis