M/S. Saradhambika Paper & v. the Deputy Commercial
Case brief
What is this about?
The High Court closed the writ petition. It granted liberty for a fresh application regarding the refund of tax but dismissed the current prayer to reconsider the 2007 applications due to the lapse of over 12 years.
What the court decided
IN THE HIGH COURT OF JUDICATURE OF MADRAS
DATED: 26.06.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.No.37533 of 2007
M/s.Saradhambika Paper & Board Mills (P) Ltd., Sellakumarapalayam, Polavakalipalayam Post, Gopichettipalayam,
Erode District. Rep by Mr.S.Adi Shankar, Executive Director. ...Petitioner Vs The Deputy Commercial Tax Officer, Gopichettipalayam, Erode District. ...Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus, or order or direction to the respondent to consider and dispose of the Application dated 23.05.2007 and 11.12.2007 filed by the petitioner seeking refund of tax with consequential surcharge paid on the last purchase of waste paper in the State of Tamil Nadu for the period 01.04.2003 to 21.07.2006 in accordance with G.O.Ms.No.176 Commercial Taxes and Registeration (B2) dated 28.12.2006 notified in Gazette Notn No.II(1)/CTR/58 (d-2)/2006 dated 28.12.2006.
For Petitioner : No Appearance
For Respondent : Mr.M.Hariharan, AGP
Issues for consideration
1 issue framed by the court
Whether a direction to consider applications for tax refund filed in 2007 can be granted given the lapse of time.
Parties & counsel
- petitioner
M/s.Saradhambika Paper & Board Mills (P) Ltd.
- respondent
The Deputy Commercial Tax Officer, Gopichettipalayam
Coram
Case details
As recorded by the court registry
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