J.R.Karthikeyan v. The General Manager,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 11.06.2018

CORAM

THE HONOURABLE Mr.JUSTICE T.S.SIVAGNANAM W.P.No.11712 of 2018 J.R.Karthikeyan (M&H Contractors Royakottah) Indian Oil Service Station COCO Survey No.235/1 to 6 Pillariagraharam Village Royakottah- 635 116 Krishnagiri ... Petitioner Vs.

1.The General Manager (Retail Sales) Indian Oil Corporation Limited Retail Sales Department, HO Indian Oil Bhavan G-9, Ali Yavar, Jung Marg Bandra (East), Mumbai- 600 051 2.The Chief Divisional Retail Sales Manager Indian Oil Corporation Limited No.234, 1st Floor, NH-7 Salem Bangalore Byepass Road Kondalampatti, Salem- 636 010 3.The Superintendent of Central Tax Office of the Superintendent of GST & Central Excise Hosur Range Hosur I Division Hosur, Krishnagiri District

...Respondent

Prayer: Writ Petitions filed under Article 226 of Constitution of India, to issue a Writ of Certiorarified Mandamus calling for the records relating to the order of rejection passed in Ref: IOC/COCO/Service Tax dated 04.042018 on the file of the 2nd respondent quash the same and direct the second respondent to reimburse the service tax paid by the petitioner as on 30.06.2017 to the petitioner as per the policy Circular No.240-04/2016 dated 20.04.2016 on the file of the 1st respondent. For Petitioner : Mr.S.Doraisamy For Respondent : Mr.R.Ravi for R1 and R2 Mr.Hema Muralikrishnan for R3

O R D E R

Learned counsel appearing on either side submits that the Service Tax, which was remitted by the petitioner, has been paid back to the petitioner by the respondent Indian Oil corporation. 2.In view of the same, no further order is required in this writ petition. Hence, this writ petition is closed. No costs. 11.06.2018 gpa

To 1.The General Manager (Retail Sales) Indian Oil Corporation Limited Retail Sales Department, HO Indian Oil Bhavan G-9, Ali Yavar, Jung Marg Bandra (East), Mumbai- 600 051 2.The Chief Divisional Retail Sales Manager Indian Oil Corporation Limited No.234, 1st Floor, NH-7 Salem Bangalore Byepass Road Kondalampatti, Salem- 636 010 3.The Superintendent of Central Tax Office of the Superintendent of GST & Central Excise Hosur Range Hosur I Division Hosur, Krishnagiri District

T.S.SIVAGNANAM.J., gpa W.P.No.11712 of 2018 11.06.2018