M/S Yoga Sand And Stones Company vs. The Joint Commissioner (State Tax) (Intelligence)
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Before: Dr. Thangaraj Salai, KK Nagar,
This writ petition has been filed for a mandamus directing the respondents to refund the amounts paid by the petitioner vide Form GST DRC-03 No.AD3303241116994 and AD330324111805H, dated 19.03.2024. 2. The learned counsel for the petitioner is entitled for the refund and when the petitioner has made repeated demands and reminders including by way of representation dated 09.02.2026, till date, there is no positive response and therefore the petitioner is before this Court.
Per contra, the learned Government Standing Counsel, taking notice on behalf of the respondents, would submit that an application for refund should be made in Form GSTR SB-01 and if only the application is duly made and uploaded in the portal by due process, the respondents will consider the same. 2/4 https://www.mhc.tn.gov.in/judis
In view thereof, this writ petition is disposed of on the following terms: i. Within one week from the date of receipt of a web copy of this order, without waiting for the certified copy of the order, the petitioner shall make the application in Form GSTR SB-01 and upload the same; ii. Upon such application being made, the same shall be dealt with and disposed of in the manner known to law, within a period of three weeks thereafter. iii. No costs.
2026 sji NCC : Yes/No TO 1.The Joint Commissioner (State Tax) (Intelligence), Commercial Taxes Building, Dr. Thangaraj Salai, KK Nagar, Madurai - 625 020. 3/4 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. sji 2.The State Tax Officer Commercial Tax Officer (Intelligence), O/o Joint Commissioner (State Tax) (Intelligence), Commercial Taxes Building, Dr Thangaraj Salai, KK Nagar, Madurai-625020. ORDER IN WP(MD) No.16992 of 2026 Date : 22/06/2026 4/4 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.