M/S.Shri Baalaaji Steel v. The Assistnt Commissioner (Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.08.2021

CORAM

THE HON'BLE Mr. JUSTICE S.M.SUBRAMANIAM W.P.No.28419 of 2008 M/s.Shri Baalaaji Steel Rolling Mill, Rep.by its Managing Director - M. Ravichandhiran, No.19/1, Pachapalayam Road, Perur Chettipalayam, Coimbatore-641 010.

...Petitioner

Vs The Assistant Commissioner (CT), Perur Assessment Circle, Perur, Coimbatore.

...Respondent

PRAYER : Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus to direct the Respondent to grant refund of entry tax collected amounting to Rs.1,01,85,264/- collected from the assessment years 2002-2003 to 2005-2006 forthwith to the petitioner in view of the decision reported in (2007) 7 VST 367 as per the petitioner's representation dated 17.11.2008. For Petitioner : Mr.S.Rajsekar For Respondent : Mr.V.Nanmaran Government Advocate

ORDER

The learned counsel for the petitioner made a submission that the matter was taken by way of an appeal before the Hon'ble Apex Court of India and again remanded for reconsideration before the Hon'ble Division Bench of this Court. On account of efflux of time, the issue raised is to be considered by the Authorities Competent. If at all, any grievance exist to the writ petitioner as of now, it is left open to the petitioner to approach the Competent Authority for the redressal of the same in the manner known to law.

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2. With this liberty, the writ petition stands disposed of. No costs.

Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant Registrar Pns/Kbs To The Assistant Commissioner (CT), Perur Assessment Circle, Perur, Coimbatore.

+1cc to Special Government Pleader (Taxes), Sr.No.41840 W.P.No.28419 of 2008 PMK (CO) PR (17/09/2021) https://hcservices.ecourts.gov.in/hcservices/