← Library
Madras High CourtWP/31822/2016disposed of

Sha Madanraj Subhraj, v. The Assistant Commissioner

2016-09-14Honourable Mr Justice T. S. Sivagnanam2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 14.09.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM WP.No.31822/2016 Sha Madanraj Subhraj rep.by Partner, M.Tarachand No.6, Police Patrol Road, Shevapet Salem.

..Petitioner

Versus

The Assistant Commissioner [Commercial Taxes], Shevapet [North] Circle Salem.

..

Respondent Writ petition filed under Article 226 of the Constitution of India praying for a writ of mandamus directing the respondent to forthwith grant to the petitioner refund of excess accumulated input tax credit of Rs.72,58,691/- as on 31.03.2015 on the application for refund of the petitioner dated 27.07.2016. For Petitioner :

Mr.N.Sriprakash For Respondent :

Mr.K.Venkatesh, GA [Taxes]

ORDER

Heard Mr.N.Sriprakash, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate [Taxes] accepting notice on behalf of the respondent and with the consent on either side, the writ petition is taken up for final disposal.

The petitioner seeks for an innocuous relief in this writ petition to direct the respondent to consider their claim for refund the excess accumulated Input Tax Credit as on 31.03.2015. In this regard, a representation has been given by the petitioner on 27.07.2016. The petitioner's case is that they are entitled to the refund of the excess ITC in terms of section 19[18] of the Tamil Nadu Value Added Tax Act, 2006 read with Rule 10[10] of the Rules and the respondent has the corresponding duty to grant to the petitioner, the refund of such ITC and the omission has created a legal injury to the petitioner.

https://hcservices.ecourts.gov.in/hcservices/

Taking into consideration the fact the representation given by the petitioner to the respondent has not been considered, which necessitated the petitioner to send a reminder on 09.08.2016, there will be a direction to the respondent to consider the petitioner's representation dated 27.07.2016 as well as the reminder dated 09.08.2016 and pass appropriate orders on merits and in accordance with law, after affording an opportunity of personal hearing to the petitioner, within a period of four weeks from the date of receipt of a copy of this order.

The writ petition is disposed of with the above direction. No costs.

Sd/- Asst. Registrar.

/true copy/ Sub Asst. Registrar.

AP To The Assistant Commissioner [Commercial Taxes], Shevapet [North] Circle Salem.

+1 CC to the Spl. Government Pleader (Taxes) Sr.No.52048 +1 CC to Mr. N. Inbarajan, Advocate Sr.No.51825 WP.No.31822/2016 PA (CO) MD : 04/10/2016 https://hcservices.ecourts.gov.in/hcservices/