Case Law Details
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.
With the above direction, the writ petition was disposed of. No order as to costs was made.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The petitioner has filed the above Writ Petition to issue a writ of mandamus to direct the respondents herein to consider the petitioner’s representation dated 18.07.2009, 30.07.2014 and 01.10.2015 with respect to TNGST No.1060588, 1060339 and 1061285 for refund of excess entry tax paid under Tamil Nadu Act 20 of 2001 with interest or to adjust / set off the said excess entry tax paid by the petitioner for its commercial tax liability under TIN:33241061285.
2.It is the case of the petitioner that inspite of their representations dated 18.07.2009, 30.07.2014 and 01.10.2015, the respondents have not considered the same and passed orders so far.
3. Mr.Cibi Vishnu, learned Additional Government Pleader (Tax) taking notice for the respondents submitted that the respondents may be directed to consider the petitioner’s representations and pass orders in accordance with law within the stipulated time.
4. Having regard to the submissions made by the learned counsel on either side, taking into consideration the limited prayer sought for in the Writ Petition, without expressing any opinion with regard to the merits of the case, I direct 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 a period of six weeks from the date of receipt of a copy of this order.
5. With these observations, the Writ Petition is disposed No costs.
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