Allowed

M/S.Summer India Textile Mills v. the Commercial Tax Officer

Madras HC6 Jul 2018WP/6244/2009

Case brief

AI extract

What is this about?

, The High Court allowed the writ petition quashing the order rejecting the petitioner's input tax credit refund claim. The court set aside the rejection order but granted liberty to the respondent to proceed against the selling dealer.

What did the court decide?

Impugned orders regarding rejection of refund were set aside; liberty granted to proceed against selling dealer.

M/S.Summer India Textile Mills Vs the Commercial Tax… — GST and Indirect Tax | Madras HC (2018)

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In the High Court of Judicature at Madras

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Dated : 06.07.2018

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Coram :

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The Honourable Mr.Justice T.S.SIVAGNANAM

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Writ Petition No.6244 of 2009 & M.P.No.2 of 2009

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M/s.Summer India Textile Mills (P) Ltd., Rep. by its Managing Director

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A.R.Aasaithambhee P.B.No.12, 176/2-A Kozhikkalnatham Road Tiruchengode-637 211 Erode District ... Petitioner

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The Commercial Tax Officer Tiruchengode Town Tiruchengode Erode ... Respondent

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Prayer in W.P.No.7290 of 2017:Writ petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari calling for the records on the file of the respondent in TIN No.33663182153/07-08 dated 16.09.2008 quash the same insofar as it restricts the claim of refund of ITC made by the petitioner as per the application filed in Form W dated 20.06.2008.

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For Petitioner : Mr.S.Rajasekar For Respondent :Mr.G.Dhanamadhri

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Government Advocate

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ORDER

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Heard Mr.S.Rajasekar, learned counsel for the petitioner and Mr.G.Dhanamadhri, learned Government Advocate appearing for the respondent.

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Learned counsel appearing on either side agree that the issue raised in this writ petition is covered by a decision of this Court in Summer India Textiles Mills (P) Ltd., Vs. Commercial Tax Officer, Tiruchengode, Erode reported in [2013] 61 CST 218 (Mad).

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https://hcservices.ecourts.gov.in/hcservices/

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The learned Government Advocate pointed out that an opportunity may be given to the Department to proceed against the selling dealer.

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4.Considering the facts and circumstances, the writ petition is allowed and the impugned orders with regard to rejection of refund of tax alone is set aside and liberty is granted to the respondent to proceed against the selling dealer, if so advised, in accordance with law. No costs. Consequently, the connected miscellaneous petition is closed.

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Sd/-
Assistant Registrar(CS-VII)
//True Copy//
Sub Assistant Registrar
gpa/msrm
To
The Commercial Tax Officer
Tiruchengode Town
Tiruchengode, Erode.
+ 1 cc to Mr.R. Hemalatha, AdvocateSr.44347
+ 1 cc to the Government Pleader Sr.44177
WP.No.6244 of 2009 &
M.P.No.2 of 2009
(CS-VII)
EU(13/07/2018 )

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https://hcservices.ecourts.gov.in/hcservices/

M/S.Summer India Textile Mills v. the Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

M/S.Summer India Textile Mills v. the Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

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Coram

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