Indus Mobile Distribution v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 25.7.2017 CORAM :

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM Writ Petition No.18865 of 2017 Indus Mobile Distribution Private Limited, rep.by its Director Mr.C.Sivanandam ... Petitioner Vs The Assistant Commissioner (CT), Alwarpet Assessment Circle, 46, Greenways Road, Chennai-28.

... Respondent PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Mandamus to direct the respondent to deal with and dispose of the application dated 11.1.2017 for refund of accumulated input tax credit of Rs.23,46,20,927/-.

For Petitioner : Mr.Parthasarathy for Mr.N.Inbarajan For Respondent : Mr.K.Venkatesh, Government Advocate

ORDER

Mr.K.Venkatsh, learned Government Advocate accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal.

2. The petitioner seeks a direction to the respondent to consider their representation dated 11.1.2017, by which, they sought for refund of the excess tax paid after the respondent has adjusted a sum of Rs.4,40,36,376/- as mentioned in the certificate dated 19.8.2016.

3. Earlier, the petitioner sent their request on 02.7.2016 seeking refund. Since the application for refund is pending from July 2016, this Court is inclined to issue appropriate directions to the respondent to consider the same. https://hcservices.ecourts.gov.in/hcservices/

4. Accordingly, the writ petition is disposed of with a direction to the respondent to consider the petitioner's application dated 02.7.2016 for refund, followed by the reminder dated 11.1.2017 and pass appropriate orders on merits and in accordance with law, within a period of eight weeks from the date of receipt of a copy of this order. No costs. Sd/- Assistant Registrar(J) //True Copy// Sub Assistant Registrar To The Assistant Commissioner (CT), Alwarpet Assessment Circle, 46, Greenways Road, Chennai-28.

+1cc to the Special Government Pleader(T), S.R.No.52647 +1cc to M/s.N.Inbarajan, Advocate, S.R.No.52112(29.08.2017) W.P.No.18865 of 2017 KK(CO) CA(10/08/2017) https://hcservices.ecourts.gov.in/hcservices/