2017 (7) TMI 1247 - HC - VAT and Sales Tax

Refund the amount of taxes paid in excess along with interest - TNGST Act - Held that - The respondent is hereby directed to give effect to the Tribunal s order and refund the excess amount paid by the petitioner along with interest in terms of Section 24(4) of the Tamil Nadu General Sales Tax Act - Form XXXIII as per Rule 23-A filed by the petitioner for claiming interest due under Section 24(4) of the Tamil Nadu General Sales Tax Act can also be considered - petition disposed off.

Summary

Issues:
- Petitioner seeking a Writ of Mandamus to enforce Tribunal order for refund of excess taxes paid with interest.
- Failure of the respondent to implement the Tribunal order.
- Interpretation of Section 24(4) of the Tamil Nadu General Sales Tax Act regarding refund of excess amount.
- Request for direction to refund the excess amount with interest as per the law.

Analysis:
The petitioner filed a Writ Petition seeking the issuance of a Writ of Mandamus to direct the respondent to implement the Tribunal order in M. T. A. No. 45 of 2010 for the assessment year 2004-05. The Tribunal had allowed the appeal on 01.09.2016, but the respondent failed to give effect to the order despite repeated communications from the petitioner. The petitioner relied on a similar case where the excess amount was ordered to be refunded with interest, citing Section 24(4) of the Tamil Nadu General Sales Tax Act.

The Commercial Tax Officer had passed a revised order for the assessment year 2004-05, which was appealed by the petitioner. The first appeal was dismissed, leading to a second appeal before the Tamil Nadu Sales Tax Appellate Tribunal, which was decided in favor of the petitioner on 01.09.2016. The petitioner contended that the respondent's failure to implement the Tribunal's order was a violation of Section 24(4) of the Act, which mandates the refund of any excess amount without interest within three months of the order.

In response to the petitioner's plea, the Additional Government Pleader sought four weeks' time to consider the representation and refund the excess amount. The Court directed the respondent to give effect to the Tribunal's order and refund the excess amount paid by the petitioner along with interest as per Section 24(4) of the Act. The Court warned that if the respondent failed to comply within two weeks, interest would be payable as per the law, with the Department authorized to collect the same from the defaulting Officer. The Court disposed of the Writ Petition with the mentioned directions and without costs.