Facts of the Case

The petitioner, Sheik Mujeeb Rahman (GSTIN 33JSMPS5213J1ZA), sought a writ of mandamus directing the third respondent, Deputy State Tax Officer-I, Kodaikanal, to refund an excess amount allegedly recovered from his bank account on 20.11.2025 and 27.01.2026 via demand draft, for the assessment period April 2023 to March 2024. The petitioner contended that the tax authority had recovered GST in excess of the actual tax liability determined for that period, and had earlier filed a representation dated 09.03.2026 seeking the refund.

Issues Involved

  1. Whether the petitioner's representation seeking refund of the alleged excess GST recovery should be considered by the department, and within what timeframe.

Petitioner's Arguments

  • The third respondent had recovered GST in excess of the actual tax liability determined for the relevant assessment period, and the pending representation dated 09.03.2026 ought to be considered and a refund granted.

Respondent's Arguments

  • The petitioner's representation would be considered in accordance with law within a timeframe to be fixed by the Court.

Court Order / Findings

  • Recording the Government Pleader's submission, the Court disposed of the writ petition with a direction to the third respondent to consider the petitioner's representation dated 09.03.2026 on its own merits and pass appropriate orders within four weeks.
  • No finding was recorded on whether excess GST had in fact been recovered from the petitioner.

Important Clarification

This order does not confirm or deny that excess GST was recovered from the petitioner — it only compels the department to actually examine and decide the refund representation within a fixed period, leaving the underlying question of entitlement to be determined by the tax authority itself.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — refund provisions

Decision – In Favour of

Disposed of without a decision on merits — a procedural direction to consider the refund representation within four weeks.

Case Details

Court: Madurai Bench of Madras High Court
Case No.: W.P.(MD) No. 10207 of 2026
Coram: Hon'ble Mr. Justice Hemant Chandangoudar
Date of Order: 10 April 2026

Link to Download the Order

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