Dismissed

M/s.Yentop Manickavel SOns Edible Oil Pvt. Ltd., v. Good And Service Tax Council

Madras HC19 Apr 2021WP(MD)/18557/2019

Case brief

AI extract

What is this about?

On 19.04.2021, this court dismissed a writ petition filed under Article 226 of the Constitution of India. The petitioner sought a direction to the State Tax Officer to consider a GST refund claim under Rule 89(1) of the CGST Rules, 2017. However, during the hearing, it was found that the refund claim had already been considered and the amount withdrawn. Consequently, the prayer was declared infruc

What did the court decide?

The writ petition was dismissed as infructuous after the petitioner withdrew the refund claim amount previously sought.

M/s.Yentop Manickavel SOns Edible Oil Pvt. Ltd., Vs Good… — GST and Indirect Tax | Madras HC (2021)

¶1

W.P(MD)No.18557 of 2019

¶2

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 19.04.2021 CORAM

¶3

THE HONOURABLE MRS.JUSTICE J.NISHA BANU

¶4

W.P(MD)No.18557 of 2019

¶5

M/s.Yentop Manickavel Sons Edible Oil Pvt Ltd., Represented by its Director M.Mathavan

¶6

.... petitioner Vs.

¶7

1.Goods and Service Tax Council, Represented by its Chairman, Department of Finance, New Delhi.

¶8

2.The Principal Chief Commissioner, Goods and Services Tax Act, GST Bhavan, 26/1 Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.

¶9

3.Union of India, Represented by its Secretary, Ministry of Finance, Department of Revenue,

¶10

North Block, New Delhi – 110 001.

¶11

4.The Chairman, Goods and Service Tax Network (GSTIN), East Wing, World Mark – 1,

¶12

4^th Floor, Tower B, Aerocity, Indira Gandhi International Airport, New Delhi – 110 037.

¶13

5.Government of Tamil Nadu, Represented by its Secretary, State Tax Department, Fort St. George, Chennai – 600 009.

¶14

6.The Nodal Officer/the Joint Commissioner(ST), Office of the Joint Commissioner(ST), Commercial Taxes Buildings, Tirunelveli.

¶15

7.The State Tax Officer-1, Office of the State Tax Office, Virudhunagar.

¶16

... Respondents

¶17

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

¶18

1/3

¶19

W.P(MD)No.18557 of 2019

¶20

PRAYER: Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Mandamus, directing the seventh respondent to consider the refund claim dated 12.07.2019 for the purpose of Rule 89(1) of Central Goods and Service Tax, Rules 2017, if it is otherwise permissible under law.

¶21

For Petitioner : Mr.S.Karunakar For R-1, R-2 & R-4 : Mr.K.Prabhu, Standing Counsel For R-3 : Mr.P.Murugesan, Standing Counsel

¶22

ORDER

¶23

This writ petition is filed by the petitioner seeking for a direction to the seventh respondent to consider the refund claim dated 12.07.2019, as per Rule 89(1) of Central Goods and Service Tax, Rules 2017.

¶24

When the matter is taken up for hearing today, the learned counsel appearing for the petitioner would state that the refund claim of the petitioner has been considered and the amount has also been withdrawn by the petitioner and therefore, the prayer sought for in this writ petition has become infructuous.

¶25

Recording the said submission, this writ petition is

¶26

dismissed as infructuous. No Costs.

¶27

// True Copy //

¶28

/ /2021 Sub Assistant Registrar(CS)

¶29

Note :(i) In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.

¶30

¶31

To:

¶32

1.Goods and Service Tax Council, Represented by its Chairman, Department of Finance, New Delhi.

¶33

2.The Principal Chief Commissioner,

¶34

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

¶35

2/3

¶36

W.P(MD)No.18557 of 2019

¶37

Goods and Services Tax Act, GST Bhavan, 26/1 Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 3.Union of India, Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi – 110 001. 4.The Chairman, Goods and Service Tax Network (GSTIN), East Wing, World Mark – 1, 4^th Floor, Tower B, Aerocity, Indira Gandhi International Airport, New Delhi – 110 037. 5..The Secretary, State Tax Department, Government of Tamil Nadu, Fort St. George, Chennai – 600 009. 6.The Nodal Officer/the Joint Commissioner(ST), Office of the Joint Commissioner(ST), Commercial Taxes Buildings, Tirunelveli. 7.The State Tax Officer-1, Office of the State Tax Office, Virudhunagar. +1 CC to M/s.S.KARUNAKAR, Advocate ( SR-16419[F] dated 19/04/2021 )

¶38

W.P(MD)No.18557 of 2019 19.04.2021 GS (30.04.2021) 3P 9C

¶39

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

¶40

3/3

M/s.Yentop Manickavel SOns Edible Oil Pvt. Ltd., v. Good And Service Tax Council

Case brief

What is this about?

What did the court decide?

M/s.Yentop Manickavel SOns Edible Oil Pvt. Ltd., v. Good And Service Tax Council

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

The Branch Manager Vs the State Tax Officer

Tvl. Karur Pharmacy Vs the Assistant Commissioner (St)

Modern India Products Vs The Asst. Commissioner of Customs

M/S.Sri Ragavendra Timbers Vs the Commissioner of Customs

Indira Vs the Commissioner of Commercial Taxes

Zainab Banu.G Vs the Assistant Commissioner of Income Tax