Ahp Manufacturing Bv Branch v. The Assistant Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 30.09.2024 CORAM :
THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY AHP Manufacturing BV Branch, Having its Liaison Office, The Capital, 1802/1901 Plot No.C-70, G Block Bandra Kurla Complex, Bandra (East), Mumbai - 400 051.
... Petitioner Vs.
1.
The Assistant Commissioner ( Sales Tax), Kilpauk Assessment Circle, F-50, First Avenue, Anna Nagar East, Chennai- 600 102.
The Joint Commissioner (Sales Tax), Central Division, Greams Road, Chennai - 600 006.
...Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a writ of mandamus directing the first respondent to refund the CST amount of Rs.4,71,44,495/- admittedly collected in excess for the assessment years 1999-2000, 2000-2001 and 2001-2002 as communicated vide notice Page No.1 of 4
dated 26.07.2021 of the first respondent along with applicable interest, i.e., 12% simple interest per annum from the date of payment till realization. For petitioner : Mr.Jose John for M/s.King and Partridge For R1 : Mr.C.Harsha Raj Additional Government Pleader
O R D E R
This writ petition is filed for a direction to the first respondent to refund the CST amount of Rs.4,71,44,495/- admittedly collected in excess for the assessment years 1999-2000, 2000-2001 and 2001-2002 as communicated vide notice dated 26.07.2021 of the first respondent along with 12% simple interest per annum from the date of payment till realization. The learned counsel for the petitioner submitted that the first respondent has issued a letter dated 18.07.2023 ordering refund of CST amount of Rs.4,71,44,495/- that was collected in excess for the assessment years 1999-2000, 2000-2001 and 2001-2002.
Page No.2 of 4
3.
Recording the the above submission, this writ petition is dismissed as having become infructuous. Costs made easy. 30.10.2024 vca Citation :
Yes/No Index :
Yes/No Internet :
Yes/No To:
1.
The Assistant Commissioner ( Sales Tax), Kilpauk Assessment Circle, F-50, First Avenue, Anna Nagar East, Chennai- 600 102.
The Joint Commissioner (Sales Tax), Central Division, Greams Road, Chennai - 600 006.
KRISHNAN RAMASAMY.J, Page No.3 of 4
vca 30.09.2024 Page No.4 of 4