Writ Petition Disposed With Direction to Decide Entry Tax Refund Representations: Madras HC

Pon Pure Chemical India Private Limited Vs Commissioner of Commercial Taxes (Madras High Court)

The petitioner filed a writ petition seeking a writ of mandamus directing the respondents to consider its representations dated 18.07.2009, 30.07.2014 and 01.10.2015 relating to TNGST Nos. 1060588, 1060339 and 1061285. Through these representations, the petitioner sought refund of excess entry tax paid under the Tamil Nadu Act 20 of 2001 along with interest, or, alternatively, adjustment/set-off of the excess entry tax against its commercial tax liability under TIN: 33241061285.

According to the petitioner, despite submitting the representations on the above dates, the respondents had not considered them or passed any orders.

On behalf of the respondents, Mr. Cibi Vishnu, learned Additional Government Pleader (Tax), accepted notice and submitted that the respondents may be directed to consider the petitioner’s representations and pass orders in accordance with law within a stipulated period.

The Madras High Court considered the submissions made by both sides and noted that the writ petition sought only a limited relief. The Court expressly stated that it was not expressing any opinion on the merits of the petitioner’s claim.

The Court directed the respondents to consider the petitioner’s representations dated 18.07.2009, 30.07.2014 and 01.10.2015 and pass orders on merits and in accordance with law within six weeks from the date of receipt of a copy of the order.