2015 (5) TMI 562 - HC - VAT and Sales Tax

Denial of refund claim - Input tax - Held that - Additional Government Pleader has fairly submitted that the respondent may be directed to dispose of the representation dated 08.09.2014, submitted by the petitioner, by granting reasonable time limit - petitioner has come out with the limited prayer of mandamus to the respondent, without adverting into the merits of the case, the respondent herein is directed to consider the representation of the petitioner dated 08.09.2014 and dispose of the same on merits and in accordance with law within a period of three weeks from the date of receipt of a copy of this order - Petition disposed of.

Summary

Issues:
1. Direction to consider and dispose of representation seeking refund of tax under TNVAT and CST Acts.

Analysis:
The petitioner, a registered dealer under TNVAT and CST Acts, filed a writ petition seeking a direction to the respondent to consider and dispose of a representation dated 08.09.2014 for a refund of Rs. 1,11,70,225 claimed in Form W. The petitioner, engaged in manufacturing and exporting Hosiery Goods, declared export turnover and claimed exemption under Section 5(1) of the CST Act, defining such sales as Zero Rate Sales. The petitioner alleged that despite the representation, the respondent failed to issue the refund of input tax as claimed. The Additional Government Pleader acknowledged the representation and requested a reasonable time limit for disposal.

The court, without delving into the merits of the case, directed the respondent to consider and dispose of the petitioner's representation dated 08.09.2014 within three weeks from the date of receipt of the court's order. The judgment emphasized the limited prayer of mandamus to the respondent and solely focused on the direction for consideration and disposal of the representation in accordance with the law. The writ petition was disposed of with no costs imposed.