Madras High Court
WP/37313/2026 of M/s.Mineral Metal Trading Corporation Limited (Pre Vs The Deputy Commissioner (ST) III on 28 September 2026
WP No. 37313 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37313 of 2026
CNR: {HCMA012090722026}
M/s.Mineral Metal Trading Corporation Limited (Presently known as MMTC Limited), (Represented by its Senior Manager (F AND A)
Bijay sharma) No.6, Esplanade, Chennai - 600 108.
..Petitioner(s)
Vs
The Deputy Commissioner (ST) III,
office of the Joint Commissioner (ST), Large tax payers units, nandanam, chennai - 600035.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records on the files of the Respondent herein in TIN/33790300163/2010-11
dated 02/04/2026, quash the same, and grant refund of the sum of Rs.21,39,520
as prayed by the petitioner in application dated 15.12.2025.
For Petitioner(s):
Mr.N.Prasad
For Respondent(s):
Mr.R.Sethu Prabakaran,
Government Advocate (Tax)
**********
WP No. 37313 of 2026
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ORDER
Notice / order dated 02.04.2026 refusing to consider the petitioner's application dated 15.12.2025 is challenged in this writ petition.
2. Referring to order dated 28.11.2025 and application dated 15.12.2025, learned counsel for the petitioner submits that the respondent was required to undertake quantification in terms of sub-rule (18) of Rule 14 of the Tamil Nadu Value Added Tax Rules, 2007. He points out that such quantification was not undertaken and that the application was rejected on the ground that the assessment had attained finality.
3. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice for the respondent.
4. In order dated 28.11.2025, it is recorded that both the tax due and tax paid are nil. In application dated 15.12.2025, the petitioner has asserted that the net amount repayable is Rs.21,39,520/- after taking into account the taxes paid in course of proceedings culminating in order dated 28.11.2025. An application for rectification lies against any order passed in original, appellate or revisional proceedings provided such application is filed within six years from the date of
WP No. 37313 of 2026
the relevant order. The petitioner applied within said time limit and the limited exercise required to be carried out is to examine whether taxes were paid pending adjudication of the matter and, if so, the quantum thereof. Because such exercise was not undertaken, re-consideration is warranted. For such purpose, the impugned notice / order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, including a personal hearing, a fresh order shall be issued within three months from the date of receipt of a copy of this order.
5. This writ petition is disposed of on the above terms. There shall be no order as to costs. 28-09-2026 (2/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy Commissioner (ST) III, office of the Joint Commissioner (ST), Large tax payers units, nandanam, chennai - 600035.
WP No. 37313 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37313 of 2026 28-09-2026 (2/2)