# M/s Yoga Sand and Stones Com vs The Joint Commissioner (Stat

Court: madras High Court
Date: 2026-06-22
Petitioner: M/s Yoga Sand and Stones Com
Respondent: The Joint Commissioner (Stat

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/2088288)

## Judgment text (excerpt)

WP(MD). No.16992 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated : 22.06.2026 CORAM THE HONOURABLE MR. JUSTICE D.BHARATHA CHAKRAVARTHY WP(MD). No.16992 of 2026 M/s Yoga Sand and Stones Company Rep. by its M.P. Mr.Vetrivel Raja Meenaachisundaram, GSTIN : 33AACFY7179C1Z3 520-9-3, 1st Floor, Poriyalar Nagar, 8th Street, Thirumalpuram Post, Madurai, Tamil Nadu 625014. ... Petitioner Vs 1.The Joint Commissioner (State Tax) (Intelligence), Commercial Taxes Building, Dr. Thangaraj Salai, KK Nagar, Madurai - 625 020. 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. ... Respondents PRAYER :- Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, to direct the respondents to refund the amounts paid by the petitioner vide Form GST DRC-03 No.AD3303241116994 and AD330324111805H both dated 19.03.2024. 1/4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/07/2026 10:58:05 am ) WP(MD). No.16992 of 2026 For Petitioner : M/s.S.Akila For Respondents : Mr.R.Parthiban Government Standing Counsel

https://niyam.ai/judgements/high-court/2026/june/m-s-yoga-sand-and-stones-com-vs-the-joint-commissioner-stat