The court disposed of a writ petition to direct the Commercial Tax Department to decide pending applications for the refund of specified tax amounts within four weeks, providing an opportunity for hearing before adjudication.
Direction to the respondent to decide the refund applications on merits within four weeks after a hearing.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED:04.04.2017
CORAM
THE HONOURABLE MR.JUSTICE RAVICHANDRABAABU
W.P.No.7794 of 2017
Audiophile India, Rep. By its Proprietor, Arjun Narendra Ground Floor, No.55, Sai Baba Colony, 1st St, Virugambakkam, Chennai-600 092. ... Petitioner
vs.
Assistant Commissioner (CT) Saligramam Assessment Circle, No.21, G.K. Estate, Arcot Road, Maduravoyal, Chennai-600 116. ... Respondent
Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus direction to the respondent to dispose of the pending refund applications filed in their letter dated 29.02.2016 filed on 01.03.2016 for refund if tax amount of Rs.14,00,000/- which has been subsequently reduced to Rs.9,18,987/- as per the turnover declaration certificate generated in the online for the month of October 2016 of the Commercial Tax Department and order for refund in Form-p along with Refund Voucher for the same as per Rule 8(6) of TNVAT Rules 2007 in a time
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bound manner for refund of tax of Rs.9,18,987/-.
For Petitioner : Mr.R. Senniappan.
For Respondents : Mr.K.Venkatesh, Government Advocate.
O R D E R
Mr.K.Venkatesh, learned Government Advocate, takes notice for the respondent and by consent of the parties, the main writ petition itself is taken up for final disposal.
not disposed of so far inspite of the repeated reminders and request.
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directing the respondent to consider the applications dated 29.02.2016 and 01.03.2016 and pass orders on the same on merits and in accordance with law, also after giving due opportunity of hearing to the petitioner. Such exercise shall be done by the respondent within a period of four weeks from the date of receipt of a copy of this order. No costs.
04.04.2017
Speaking / Non speaking Index : Yes / No vsi
Assistant Commissioner (CT) Saligramam Assessment Circle, No.21, G.K. Estate, Arcot Road, Maduravoyal, Chennai-600 116.
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K.RAVICHANDRABAABU,J.
vsi
W.P.No.7794 of 2017
04.04.2017
2 issues framed by the court
Whether the tax authority must dispose of pending refund applications expeditiously.
Whether the department is directed to decide the claims on merits within four weeks.
2 provisions across 2 enactments
Audiophile India
Assistant Commissioner (CT) Saligramam Assessment Circle
RAVICHANDRABAABU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
