Ge T And D India Limited v. The Deputy Commissioner (Ct) -Ii

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.

1.The Deputy Commissioner (CT)-II, Integrated Commercial Taxes and Registration Building, No.571, Anna Salai, Nandanam, Chennai - 600 035.

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 1/4

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 1st respondent and as requested by the petitioner in their letter dated 20.10.2022 and 25.11.2022 to the 1st and 2nd 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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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 To 1.The Deputy Commissioner (CT)-II, Integrated Commercial Taxes and Registration Building, No.571, Anna Salai, Nandanam, Chennai - 600 035.

2.The Joint Commissioner (CT), Integrated Commercial Taxes and Registration Building, No.571, Anna Salai, Nandanam, Chennai - 600 035.

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KRISHNAN RAMASAMY, J.

KKN W.P.No. 3880 of 2024 04.09.2024 4/4