Writ petition seeking VAT refunds for five assessment years was closed after the department processed the refund following an earlier order of the court. Petition dismissed with liberty reserved to the petitioner to make claims. No costs.
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W.P.No.3880 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 04.09.2024
CORAM
THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY
W.P.No. 3880 of 2024
GE T & D India Limited Represented by its Authorized Signatory Varun Malhotra, No.19/1, Pallavaram Works, GST Road, Pallavaram, Chennai – 600 043.
... Petitioner
Vs.
2.The Joint Commissioner (CT), Integrated Commercial Taxes and Registration Building, No.571, Anna Salai, Nandanam, Chennai – 600 035. ... Respondents
PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the respondents to refund an amount of Rs.4,70,911/-, Rs.51,61,825/-, Rs.1,40,52,656/-, Rs.3,24,17,776/-, Rs.6,57,11,318/- along with interest in terms of Section 42(5) of the TNVAT
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W.P.No.3880 of 2024
Act, 2006, as per Form No.4 dated 15.06.2022 for A.Y 2009-10, Form No.4 dated 24.06.2022 for A.Y 2010-11, Form No.4 dated 02.09.2022 for A.Y 2012-13, Form No.4 dated 29.07.2022 for A.Y 2015-16 and Form No.4 dated 11.08.2022 for A.Y 2016-17 issued by the 1 st respondent and as requested by the petitioner in their letter dated 20.10.2022 and 25.11.2022 to the 1 st and 2 nd respondent respectively.
For Petitioner : Mr.Joseph Prabakar
For Respondents : Mr.Haja Nazirudeen, Additional Advocate General assisted by Mr.C.Harsha Raj, Additional Govt. Pleader (Taxes)
O R D E R
The learned counsel for the petitioner submitted that subsequent to the
order passed by this Court, the refund of excess tax paid by the petitioner has
been processed. Therefore, he is requested to close the Writ Petition reserving the right to make claim.
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W.P.No.3880 of 2024
2. Accordingly, this Writ Petition is dismissed reserving the right of
the petitioner to make claim. No costs.
04.09.2024
kkn
Index : Yes/No Speaking order:Yes/No Neutral Citation:Yes/No
To
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W.P.No.3880 of 2024
KRISHNAN RAMASAMY, J.
KKN
W.P.No. 3880 of 2024
04.09.2024
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1 issue framed by the court
Whether the respondents should refund excess tax paid for AYs 2009-10 to 2016-17 under Form No.4 orders with interest under Section 42(5) TNVAT Act.
2 provisions across 2 enactments
GE T & D India Limited
The Deputy Commissioner (CT)-II, Chennai
The Joint Commissioner (CT), Chennai
KRISHNAN RAMASAMY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
