Petitioner filed a writ petition seeking relief under Section 42 of the TNVAT Act. The court disposed of the petition as infructuous because the petitioner had received the refund sought during the pendency of the proceedings. No substantive decision on the legal claim was rendered.
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.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 05.07.2021
CORAM
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.No.323 of 2014
M/s.Autoprint Machinery Manufacturers Pvt. Ltd., Rep., by its Director, Mr.C.N.Ashok, No.9, Kaanchan North Hozur Road, Coimbatore-641 018.
.. Petitioner
-vs-
.. Respondents
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus directing the 1st respondent to give effect to the revision order in R.P.No.66/2012 dated 30.05.2012 by passing revised order and further direct the 2nd respondent to refund the amount of taxes if any, paid in excess along with interest thereupon as contemplated under Section 42 of the TNVAT Act read with Rule 12 of the TNVAT Rules.
For Petitioner : Mr.V.Sundareswaran
For Respondents : Mr.V.Veluchamy, Government Advocate
ORDER
The learned counsel for the petitioner made a submission that during the pendency of this writ petition, the petitioner
received the refund, pursuant to the proceedings issued by the Assistant Commissioner (ST), Avanashi Road, Coimbatore dated 06.09.2019. Thus, the cause arose for the filing of the present writ petition does not exist as of now and accordingly, this writ petition stands disposed of as infructuous.
Sd/-
Assistant Registrar(CS III)
//True Copy//
Sub Assistant Registrar
abr To
W.P.No.323 of 2014
PCH(CO)
B.VC(05.08.2021)
3 provisions across 3 enactments
M/s. Autoprint Machinery Manufacturers Pvt. Ltd.
The Deputy Commercial Tax Officer & Check Post Officer
The Assistant Commissioner (CT) (FAC)
S.M.Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
