Allowed

M/S.S.G.Marketing v. the Assistant Commissioner (St)

Madras HC10 Mar 2021WP(MD)/5160/2021

Case brief

AI extract

What is this about?

This writ petition, filed under Article 226 of the Constitution of India, sought a Writ of Mandamus directing the respondent to implement a final appeal order (A.P.No.215/2018) by passing a revised order and refunding excess tax paid along with interest for the assessment year 2016-2017.

What did the court decide?

Directed the respondent to give effect to the appellate order, issue a refund voucher with interest, and disburse the amount within four weeks.

M/S.S.G.Marketing Vs the Assistant Commissioner (St) — Madras HC (2021) — LawSathi Research

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W.P(MD)No.5160 of 2021

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 10.03.2021

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CORAM

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THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

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W.P(MD)No.5160 of 2021

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M/s.S.G.Marketing, Rep. by its Proprietor, Gnanasekara Raja

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... Petitioner

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Vs.

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The Assistant Commissioner (ST), Mailamchandai-1 Assessment Circle, Trichy.

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... Respondent

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Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, direct the respondent to give effect to the appeal order in A.P.No.215/2018 dated 14.12.2018 for the assessment year 2016-2017 by passing revised order and to refund the amount of taxes paid in excess along with interest due thereon in accordance with law.

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For Petitioner : Mr.A.Satheesh Murugan For Mr.Ganesan.R.D

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For Respondent : Mrs.S.Padmavathi Devi, Special Government Pleader.

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ORDER

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Heard the learned counsel on either side. With their consent, the writ petition is taken up for final disposal at the admission stage itself.

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2.It is seen that the petitioner herein had succeeded before the appellate authority and the petition mentioned appeal order has since become final. Therefore, the respondent is obliged to pass a revised order and refund the excess the tax amount paid by the petitioner along with interest by giving effect to the appellate order. The petitioner has already given a representation in this regard. Alleging that the petition mentioned appellate order has not been given effect to, this writ petition has been filed.

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

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W.P(MD)No.5160 of 2021

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3.When the matter was taken up for hearing, the learned Special Government Pleader submitted that revision notice was already issued and that the petitioner did not turn up.

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4.The writ petition is allowed and the respondent is directed to give effect to the petition mentioned appellate order and issue the refund voucher along with interest. The respondent is obliged to pay the statutory interest to the petitioner. This shall be done by the respondent within a period of four weeks from the date of receipt of a copy of this order. No costs.

Sd/-

// True Copy //

ias

Note : 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.

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To:

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The Assistant Commissioner (ST), Mailamchandai-1 Assessment Circle, Trichy.

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+1 CC to M/s.R.D.GANESAN, Advocate ( SR-10230[F] dated 11/03/2021 )

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+1 CC to M/s.SPL GP ( SR-10561[F] dated 11/03/2021 )

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W.P(MD)No.5160 of 2021 10.03.2021

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KG(CO)

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TR(23.04.2021) 2P 4C

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

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M/S.S.G.Marketing v. the Assistant Commissioner (St)

Case brief

What is this about?

What did the court decide?

M/S.S.G.Marketing v. the Assistant Commissioner (St)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

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