Tvl.Grm Constructions, v. The State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 30.09.2021

CORAM

THE HONOURABLE MR.JUSTICE M.SUNDAR W.P.Nos.18292,18294 and 18298 of 2021 G.R.M. Constructions, Rep. By its Managing Partner, R.Ganesan,No.6-A, Salem Road, Kalangani Post, Namakkal - 637 014.

.. Petitioner in all WPs Vs The State Tax Officer, Namakkal Town Circle, Namakkal.

.. Respondent in all WPs Prayer : Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus directing the respondent to arrange to issue refund voucher along with interest as per order in TIN:33183101713/2011-12, 2012-13 and 2014-15 dated 19.03.2019 and 26.03.2019 as requested vide representation dated 24.07.2020 in so far as the refund voucher for the assessment years 2011-12,2014-15 and 2012-13 is concerned.

For Petitioner : Mr.R.Senniappan (in all WPs) For Respondents: Ms.Amirta Dinakaran Government Advocate (in all WPs) COMMON ORDER Read this in conjunction with and in continuation of earlier proceedings made in the previous listing on 16.09.2021 which reads as follows:

'Mr.R.Senniappan, learned counsel for writ petitioner in captioned three writ petitions and Ms.Amirta Dinakaran, learned Revenue counsel for the respondent in captioned three writ petitions are before this Virtual Court.

2. This is a case of refund. Learned counsel for writ petitioner draws the attention of this Court to a communication from the jurisdictional Assistant

Commissioner regarding refund, which is as follows:

3. Learned Revenue counsel submits that ideally the aforementioned communication should have been issued after the receipt of F4 entries referred to therein.

4. Be that as it may, what is of significance is there is no disputation or disagreement that the writ petitioner is entitled to refund. If that be the case, this Court finds no reason as to why the refund should not be made at the earliest. On instructions it is submitted that the process will be completed within a fortnight.

List on 30.09.2021.'

2.Pursuant to above proceedings, captioned mattes are on Board today.

3.Ms.Amirta Dinakaran, learned Revenue counsel submits that she has written instructions from the Revenue. Learned Revenue counsel has placed the same before this Court. A scanned reproduction of the same is as follows:

4.The above brings to light that it is more in the nature

of a compliance report and refund vouchers have also been issued to the writ petitioner. Learned counsel for writ petitioner, on instructions, confirms that the writ petitioner has received the refund vouchers.

5.Learned Revenue counsel submits that the actual transfer of money qua refund vouchers to the account of the writ petitioner will happen in three working days (excluding today) and therefore, the actual transfer of money qua refund will be done on or before 06.10.2021.

6.The above draws the curtains qua captioned writ petitions. Captioned three writ petitions are disposed of recording the stated positions of the parties which have been captured supra. No costs.

Sd/- Assistant Registrar (CO) //True Copy// Sub Assistant Registrar mmi To The State Tax Officer, Namakkal Town Circle, Namakkal.

+1cc to the Special Government Pleader (Taxes), S.R.No. 51041 W.P.Nos.18292,18294 and 18298 of 2021 PA(CO) GN(11/10/2021)