Revenue Department has no power to re-adjudicate or re-quantify Refund Order
GET and D India Limited Vs Deputy Commissioner (ST) (Madras High Court)
The Hon’ble Madras High Court in the case of GET and D India Limited v. Deputy Commissioner (ST) [W.P. No. 2460 & 3674 of 2023 dated November 16, 2023] directed the Revenue Department to refund the amount of tax as per refund order thereby holding that, the Notice cannot be issued when the excess tax amount has already been assessed and Revenue Department has passed the Refund Order. Also, the Revenue Department is not empowered to re-adjudicate or re-quantify while passing the Refund Order. Therefore, the Petitioner is entitled for the refund.
Facts:
M/s. GET and D India Limited (“the Petitioner”) has filed a Writ Petition to quash the notice dated January 24, 2023 (“the Impugned Notice”) and directing the Revenue Department (“the Respondent”) to refund the excess tax amount, along with interest, under Section 42(5) of the Tamil Nadu Value Added Tax Act, 2006 as per assessment and refund order dated September 22, 2022 (“the Refund Order”).
Issue:
Whether the Revenue Department has the power to re-adjudicate or re-quantify Refund Order?
Held:
The Hon’ble Madras High Court in the case of W.P. No. 2460 & 3674 of 2023 held as under:
