9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1473 - HC - VAT and Sales TaxRefund of tax paid in excess - prayer to give effect to the Tribunal order in MTA No.719/2000, dated 07.03.2011 - Held that - This Writ Petition is disposed of with an observation that if the order of the Tribunal in MTA No.719/2000, dated 07.03.2011, is not stayed in any appeal proceedings, such order of the appellate authority shall be given effect to and the excess amount should be refunded with interest in accordance with Section 24(4) read with Rule 23-A of the Tamil Nadu General Sales Tax Act, 1959 - petition allowed.
Issues:
1. Petition for a Writ of Mandamus to direct respondent to implement Tribunal order and refund excess tax paid. 2. Allegation of non-implementation of appellate authority's order. 3. Reliance on previous court decisions for similar circumstances. Analysis: Issue 1: The petitioner filed a Writ of Mandamus seeking direction for the respondent to execute the Tribunal order in MTA No.719/2000, dated 07.03.2011, and to refund the excess tax paid along with interest as per Section 24(4) of the TNGST Act 1959. The court referred to a previous judgment in W.P(MD)No.4747 of 2007, dated 22.05.2007, where a similar direction was given for implementing the appeal order within a specified time frame. Issue 2: The petitioner raised concerns regarding the non-implementation of the order issued by the appellate authority. Citing the decision in W.P(MD)No.4747 of 2007, dated 22.05.2007, the court emphasized the importance of adhering to appellate orders promptly and refunding any excess amounts paid, as mandated by Section 24(4) and Rule 23-A of the Tamil Nadu General Sales Tax Act, 1959. Issue 3: The petitioner's counsel relied on past court decisions, specifically W.P(MD)No. 4747 of 2007, dated 22.05.2007, which set a precedent for ensuring timely implementation of appellate orders and refunding excess amounts with interest. The court, in line with the referenced judgment, directed the respondent to comply with the Tribunal order and refund any surplus amount within four weeks of receiving the court's order, without imposing any costs on the petitioner.
|
