M/S Ncc Limited v. The Assistant Commissioner (St)

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN M/s NCC Limited Represented By Its Chief General Manager, Taxation, Registered Office, NCC House, Opp Durgam Chervu, Madhapur, Hyderabad -500 081. ..Petitioner in all WPs Vs

¶1The Assistant Commissioner(ST) Kilpauk Assessment Circle, No.1 Papjm Annexure Building, Greams Road, Chennai 600 006.

¶2Assistant Commissioner(ST) Ayanavaram Assessment Circle, No.1, Papjm Annexure Building Greams Road, Chennai 600 006. ..Respondents in all WPs Prayer in W.P.No.5255 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus directing the first respondent to grant refund of a sum of Rs.70,30,264/- being the excess Tax deducted at Source (TDS) amounts for the assessment year TNVAT 2011-12. Prayer in W.P.No.5260 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus directing the first respondent to grant refund of a sum of Rs.2,05,85,457/-being the excess Tax deducted at Source(TDS) amounts for the assessment year TNVAT 2012-13. Page2 of 5 Prayer in W.P.No.5261 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus directing the first respondent to grant refund of a sum of Rs.60,94,071/- being the excess Tax deducted at Source (TDS) amounts for the assessment year TNVAT 2013-14. Prayer in W.P.No.5262 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus directing the first respondent to grant refund of a sum of Rs.55,48,394/- being the excess Tax deducted at Source (TDS) amounts for the assessment year TNVAT 2014-15. Prayer in W.P.No.5313 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus directing the second respondent to grant refund of a sum of Rs.1,50,69,510/- being the excess Tax deducted at Source (TDS) amounts for the assessment year TNVAT 2015-16. Prayer in W.P.No.5315 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus directing the second respondent to grant refund of a sum of Rs.41,30,846/- being the excess Tax deducted at Source (TDS) amounts for the assessment year TNVAT 2016-17. Prayer in W.P.No.5319 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus directing the Second Respondent to grant refund of a sum of Rs.2,48,57,768/- being the excess Tax deducted at Source (TDS) amounts for the assessment year TNVAT 2017-18. For Petitioner(s): Mr.P.V.Sudakar in all WPs For Respondent(s): Mr. C. Harsharaj Special Government Pleader in all WPs Page3 of 5 COMMON ORDER Heard the learned counsel for the petitioner and the learned Special Government Pleader for the respondents.

¶2In these writ petitions, the petitioner has prayed for a writ of Mandamus directing the respondents to consider the petitioner's refund claims, as detailed below: Sl. No. Writ Petition Number Assessment Year Refund Amount

¶1W.P.No.5255 of 2025 2011-2012 Rs.70,30,264/-

¶2W.P.No.5260 of 2025 2012-2013 Rs.2,05,85,457/-

¶3W.P.No.5261 of 2025 2013-2014 Rs.60,94,071/-

¶4W.P.No.5262 of 2025 2014-2015 Rs.55,48,394/-

¶5W.P.No.5313 of 2025 2015-2016 Rs.1,50,69,510/-

¶6W.P.No.5315 of 2025 2016-2017 Rs.41,30,846/-

¶7W.P.No.5319 of 2025 2017-2018 R.2,48,57,768/-

¶3The request of the petitioner deserves consideration by the respondents on merits. Accordingly, these writ petitions are disposed of with a direction to the respective respondents to pass appropriate orders on merits and in accordance with law, as expeditiously as possible, preferably, within a period of four (4) months from the date of receipt of a copy of this order.

¶4Needless to state, before passing final orders, the petitioner shall be afforded an opportunity of being heard. Page4 of 5

¶5These Writ Petitions stand disposed of with the above observations. No costs. 18-02-2026 Index: Yes/No Speaking/Non-speaking order av To

¶1The Assistant Commissioner(ST) Kilpauk Assessment Circle, No.1 Papjm Annexure Building, Greams Road, Chennai 600006.

¶2Assistant Commissioner(ST) Ayanavaram Assessment Circle, No.1, Papjm Annexure Building Greams Road, Chennai 600006 Page5 of 5 C.SARAVANAN J. av WP Nos. 5255, 5260, 5261, 5262, 5313 , 5315 & 5319 of 2025 18-02-2026