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Madras High CourtWP/8343/2013closed

C.S.Garments v. The Assistant Commissioner

2018-10-22Honourable Mr Justice S.M. Subramaniam3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 22-10-2018

CORAM

THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM W.P.Nos.8343 to 8346 of 2013 C.S.Garments, Represented by its Partner S.Chinnasamy, 42, Karumarampalayam, Mannarai Post, Tirupur-641 607.

.. Petitioner in WP 8343/2013 Kavin Hi-Tech Apparels, Represented by its Partner R.Doraisamy, 34, Harvey Road, Tirupur-641 602.

.. Petitioner in WP 8344/2013 Brite Garments, Government Recognised Export House, No.2,Bridgeway Colony Extn. North Tirupur-641 607 Represented by its Proprietor R.Doraisamy .. Petitioner in WP 8345/2013 Sunrise Knitting Mills, Government Recognised Export House, 26, Bridgeway Colony Extn. North, Tirupur-641 607 Represented by its Proprietor R.Doraisamy .. Petitioner in WP 8346/2013 ..Vs..

The Assistant Commissioner (CT), Central-I Assessment Circle, Tirupur.

.. Respondent in WP 8343/2013 The Assistant Commissioner (CT), Kongu Nagar Assessment Circle, Tirupur.

.. Respondent in WPs 8344& 8345/2013 The Assistant Commissioner (CT), Tirupur Central-II Circle, Tirupur.

.. Respondent in WP 8346/2013

WP 8343 of 2013 is filed under Article 226 of the Constitution of India for the issuance of a Writ of Mandamus, directing the respondent to consider the refund claim of the petitioner for the period from March 2012 to September 2012 for a sum of Rs.25,95,354/- based on the representation of the petitioner dated 26.2.2013.

WP 8344 of 2013 is filed Under Article 226 of the Constitution of India for the issuance of a Writ of Mandamus, directing the respondent to consider the refund claim of the petitioner for the period from June 2012 to September 2012 for a sum of Rs.5,26,355/- based on the representation of the petitioner dated 26.2.2013.

WP 8345 of 2013 is filed Under Article 226 of the Constitution of India for the issuance of a Writ of Mandamus, directing the respondent to consider the refund claim of the petitioner for the period from June 2012 to September 2012 for a sum of Rs.9,05,280/- based on the representation of the petitioner dated 26.2.2013.

WP 8346 of 2013 is filed Under Article 226 of the Constitution of India for the issuance of a Writ of Mandamus, directing the respondent to consider the refund claim of the petitioner for the period from March 2012 to September 2012 for a sum of Rs.1,04,94,372/- based on the representation of the petitioner dated 26.2.2013.

For Petitioner in all Wps : Mr.S.Ravee Kumar For Respondent in all Wps : Mr.V.Hari Babu, Additional Government Pleader (Taxes).

C O M M O N O R D E R The learned counsel for the writ petitioners brought to the notice of this Court that the writ petitioners claim refund of excess tax paid to the Department. It is contended that the excess tax amounts paid have been refunded to the writ petitioners. Thus, no further adjudication is required to be undertaken in respect of the grounds raised in these writ petitions. Accordingly, the writ petitions stand closed. However, there shall be no order as to costs. Sd/- Assistant Registrar(CS-IV ) //True copy// Sub Assistant Registrar

Svn To 1.The Assistant Commissioner (CT), Central-I Assessment Circle, Tirupur.

2.The Assistant Commissioner (CT), Kongu Nagar Assessment Circle, Tirupur.

3.The Assistant Commissioner (CT), Tirupur Central-II Circle, Tirupur.

+4cc to Mr.S.Raveekumar, Advocate SR.No.71772,71773,71774,71775 +1cc to Government Pleader SR.No.71892 WP Nos.8343 to 8346 of 2013 VSN II (CO) GMY(02/11/2018)