The Madurai bench directed the Assistant Commissioner (ST) to decide on pending refund representations filed by the petitioner on merits, without adjudicating the substantive rights of the parties.
Directions to the Assistant Commissioner (ST) to decide on pending refund representations in accordance with law within 8 weeks.
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W.P.(MD)Nos.14479 to 14487 of 2022
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 11.07.2022
CORAM:
THE HONOURABLE MR.JUSTICE B.PUGALENDHI
W.P.(MD)Nos.14479 to 14487 of 2022
W.P.(MD)No.14479 of 2022
M/s.Susee Automobiles Pvt. Ltd., Rep. by its Director J.Rajiv Subramanian, No.25, Tamil Sangam Road, Madurai – 625 001, Madurai District. ... Petitioner
versus
The Assistant Commissioner (ST), Office of the Assistant Commissioner (ST), Tirupparankundram Assessment Circle, K.K.Nagar, Madurai – 625 020, Madurai District. ... Respondent
Writ Petition filed under Article 226 of the Constitution of India, seeking for the issuance of Writ of Mandamus, to direct the respondent herein to consider and pass orders on the request letter made by the petitioner dated 01.10.2020 with regard to grant of refund of Rs.
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W.P.(MD)Nos.14479 to 14487 of 2022
4,04,755/- for the assessment year 2007-2008.
For Petitioner : Ms.R.Hemalatha For Respondent : Mr.P.Subba Raj Special Govt. Pleader
COMMON ORDER
These writ petitions are filed for a Mandamus, directing the respondent herein to consider and pass order on the request letters made by the petitioner dated 01.10.2020 with regard to refund of amount for the assessment years 2007-2008, 2014-2015, 2009-2010, 2008-2009, 2011-2012, 2015-2016, 2013-2014, 2010-2011 and 2012-2013 respectively.
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W.P.(MD)Nos.14479 to 14487 of 2022
for the above said years has not been completed till date and therefore, the petitioner made representations on 01.10.2020 claiming refund of amount, but, the same have not been considered by the respondent for the past two years. Hence, the petitioner has approached this Court for a direction to the respondent to consider the representations dated 01.10.2020 on merits.
assessment for the above said years has not been completed by the respondent so far.
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W.P.(MD)Nos.14479 to 14487 of 2022
11.07.2022
Index : Yes / No. Internet: Yes / No. ogy
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W.P.(MD)Nos.14479 to 14487 of 2022
To
The Assistant Commissioner (ST), Office of the Assistant Commissioner (ST), Tirupparankundram Assessment Circle, K.K.Nagar, Madurai – 625 020, Madurai District.
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W.P.(MD)Nos.14479 to 14487 of 2022
B.PUGALENDHI, J.
ogy
W.P.(MD)Nos.14479 to 14487 of 2022
11.07.2022
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2 issues framed by the court
Whether directions can be issued to the revenue authorities to consider pending refund representations.
Whether the petitioner is entitled to a refund without virtue of an adjudication order expiry.
M/s. Susee Automobiles Pvt. Ltd.
The Assistant Commissioner (ST)
B. Pugalendhi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
