BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 28.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

Tvl.Roshan,

Represented by its Partner

Mohamed Ismail Abdul Rahim,

No.32, PLA Tower,

11^th Cross Main Road,

Thillai Nagar,

Trichy – 620 008. ... Petitioner

Vs.

1.The Commercial Tax Officer (ST),

Woraiyur Assessment Circle,

Trichy – 620 008.

2.The Appellate Deputy Commissioner (CT),

Trichy – 620 008.

3.The State of Tamil Nadu, Joint Commissioner (CT),

Trichy Division,

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus or order or direction in

the nature of Writ calling for the records of the assessing authority, proceedings dated 29.04.2016 and the notice in Form P, the proceedings relating to the refund request dated 26.12.2022, and the Tribunal order, dismissing CTSA No.96/2022 dated 07.10.2022 and the refundable amount of Rs.2,43,406/-. Further direct the first respondent to refund the amount as per TNVAT Act, 2006 and further order as this Court may deem fit and proper in the circumstances of this case.

For Petitioner : Mr.S.Abdul Nivas For Respondents : Mr.J.K.Jeyaselan Government Advocate

ORDER

Heard both sides.

2.Th