Disposed

Tvl.R.Rama Rao v. The Assistant Commissioner (St)

Madras HC14 Dec 2021WP/26508/2021

Case brief

AI extract

What is this about?

The High Court disposed of a writ petition filed by a contractor seeking a refund of unadjusted TDS. The petitioner alleged the Corporation failed to consider representations. The court directed the respondents to pass orders on the representations within 45 days without deciding on merits.

What did the court decide?

The respondents to pass appropriate orders on the petitioner's representations for refund of tax within forty five days.

Tvl.R.Rama Rao Vs The Assistant Commissioner (St) — Madras HC (2021) — LawSathi Research

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 14.12.2021

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.NO.26508 OF 2021 AND W.M.P.NO.27949 OF 2021

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(Through Video Conferencing)

R.Rama Rao

... Petitioner

.Vs.

The Assistant Commissioner (ST), Koyambedu Assessment Circle, Integrated CT Building, 4/109, Chennai Bangalore Highways, Varadharajapuram, Nazarathpet,

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Poonamallee, Chennai – 600 123.

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The Joint Commissioner (South) (ST), PAPJM Buildings, Greams Road, Chennai – 600 006.

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The Deputy Commissioner (South) (ST), PAPJM Buildings, Greams Road, Chennai – 600 006. ... Respondents

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PRAYER:-

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Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus directing the respondents to consider and grant refund of the TDS [deduction of tax at source] amount of Rs.56,18,991/- to the petitioner covered by certificate in Form T and statement of tax deduction at source in Form R filed by the Greater Chennai Corporation.

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For Petitioner : M/s.P.Prithvi Chopda

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For Respondents : Ms.Amirta Poonkodi Dinakaran Government Advocate

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

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ORDER

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Ms.Amirta Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondents.

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It is the case of the petitioner that the petitioner has rendered works contract for Chennai Corporation and that there was a delay on the part of the Chennai Corporation issuing Form T, as a result of which, the tax which was deducted by the Chennai Corporation and paid to the Revenue which could not be adjusted against the tax liability of the petitioner.

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It is further case of the petitioner that the Chennai Corporation has issued Form T during the Assessment Year 20162017 and in all a sum of Rs.56,18,991/- has to be refunded back to the petitioner as the petitioner has paid tax. It is further case of the petitioner that the petitioner has sent representations dated 07.11.2018 and 02.07.2021 and despite the same, the respondents have not considered the representations of the petitioner for refund of the amounts which was deducted by the Chennai Corporation for the Works Contract rendered by the petitioner for the Chennai Corporation.

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The learned Government Advocate for the respondents submits that she would require to get further instructions.

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Considering the fact that the representations dated 07.11.2018 and 02.07.2021 of the petitioner has not evoked any response from the respondents, this Writ Petition is disposed at the the time of admission without expressing any opinion on the merits of the case by directing the respondents to pass appropriate orders on the representations of the petitioner within a period of forty five days from the date of receipt of a copy of this order. No costs. Consequently, connected Writ Miscellaneous Petition is closed.

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Sd/Assistant Registrar(CS VII)

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//True Copy//

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Sub Assistant Registrar

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arb

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

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The Assistant Commissioner (ST), Koyambedu Assessment Circle, Integrated CT Building, 4/109, Chennai Bangalore Highways, Varadharajapuram, Nazarathpet, Poonamallee, Chennai – 600 123.

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The Joint Commissioner (South) (ST), PAPJM Buildings, Greams Road, Chennai – 600 006.

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The Deputy Commissioner (South) (ST), PAPJM Buildings, Greams Road, Chennai – 600 006.

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+1cc to Mr.T.Pramod Kumar Chopda, Advocate, S.R.No.67137 +1cc to the Special Government Pleader (Taxes), S.R.No.66816

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W.P.NO.26508 OF 2021 AND W.M.P.NO.27949 OF 2021

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SVI(CO) PBS/10/01/2022

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

Tvl.R.Rama Rao v. The Assistant Commissioner (St)

Case brief

What is this about?

What did the court decide?

Tvl.R.Rama Rao v. The Assistant Commissioner (St)

Case brief

What is this about?

What did the court decide?

What the court decided

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