Case Law Details
Muthukumaran Rangarajan Vs ITO (Madras High Court)
Madras High Court Directs Timely Processing of Refund granted under section 5(2) of the Vivad Se Vishwas Act, 2020 in Writ Petition: Muthukumaran Rangarajan Vs ITO
Introduction: In a recent development, the Madras High Court addressed the concerns raised by the petitioner, Muthukumaran Rangarajan, challenging the Impugned Rectification Order dated 08.05.2023, and seeking direction for the issuance of a refund granted under section 5(2) of the Vivad Se Vishwas Act, 2020. The court has now issued a directive to the respondent to expedite the processing of the refund within a stipulated time frame.
Background: The petitioner, through a writ petition, contested the Impugned Rectification Order dated 08.05.2023, which was a consequence of an earlier order dated 13.07.2022, passed under section 5(2) of the Vivad Se Vishwas Act, 2020. The order had quantified the refund amount at Rs.31,55,490/-. The petitioner expressed financial distress due to the non-disbursement of the refund, prompting the legal action.
Arguments by the Petitioner: The petitioner’s counsel argued that despite the order for the refund, the amount had not been disbursed by the respondents, causing financial strain on the petitioner. Multiple reminders had been issued to expedite the process.
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