The Madurai Bench directed the Assistant Commissioner to issue a refund voucher for excess tax of 19.95 crore admitted in a revision order within eight weeks, noting the petitioner was not in arrears.
Direction to issue refund voucher for 19.95 crore within eight weeks.
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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 31.10.2018 CORAM: THE HONOURABLE MRS.JUSTICE J.NISHA BANU
W.P(MD)No.21219 of 2018
Tvl.EMC Limited, rep. by its General Manager (Taxation) and Power of Attorney holder S.Sharath Bajaj, No.3/247, Krishna Nagar, Kulir Kurinji Valagam, New Natham Main Road, Thiruppalai, Madurai.
.. Petitioner
Vs.
The Assistant Commissioner (ST), Chokkikulam Assessment Circle, Madurai -20.
.. Respondent
Writ Petition has been filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Mandamus, to direct the respondent herein to issue refund voucher to the petitioner for their excess payment of tax of Rs.1,95,19,221/- as determined by the respondent herein vide his revision order passed in Asst.No.33675004244/2013-14, dated 18.06.2018 for the assessment year 2013-14.
For petitioner : Mr.A.Chandrasekaran For respondent : Mr.D.Muruganandham,
Additional Government Pleader
ORDER
This writ petition has been filed by the petitioner for issuance of a Writ of Mandamus, to direct the respondent herein to issue refund voucher to the petitioner for their excess payment of tax of Rs.1,95,19,221/-, as determined by the respondent herein, vide his revision order passed in Asst.No.33675004244/2013-14, dated 18.06.2018 for the assessment year 2013-14.
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payment of tax of Rs.1,95,19,221/- by the petitioner and issued refund order in Form-P for the said excess payment, till date refund voucher has not been issued by the respondent in order to encash the above said excess amount by the petitioner. According to the petitioner, he is not in arrears of any amount to the respondent department and the petitioner is in urgent need of money and therefore, the petitioner has made several representations to the respondent for refund. As there was no response to the same, the petitioner has come up with this writ petition seeking the aforesaid prayer.
/True copy/
Sub Assistant Registrar(CS-III)
To
The Assistant Commissioner (ST),
Chokkikulam Assessment Circle, Madurai -20.
+1cc to Mr.A.Chandrasekaran, Advocate, SR.No. 93347
+1cc to M/s.Special Government Pleader,SR.No. 93842
W.P(MD)No.21219 of 2018(1/2)
GCG
KK/PM/SAR-3/18.12.2018/2P-4C
2 issues framed by the court
Whether the respondent department is directed to issue a refund voucher for excess tax paid within eight weeks.
Whether interest is to be paid on the delayed refund of tax.
1 provisions across 1 enactments
Tvl.EMC Limited
The Assistant Commissioner (ST), Chokkikulam Assessment Circle, Madurai
J.Nisha Banu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
