2017 (12) TMI 1851 - HC - VAT and Sales Tax

Seeking processing of the refund claim - refund claim is based upon the exemption orders passed by the Government in G.O.Ms.No.103 of Commercial Taxes and Registration (B2) Department dated 01.08.2012 and G.O.Ms. No.6 of CT and RE Department dated 06.02.2013 which granted exemption with retrospective effect - HELD THAT - Considering the fact that there appears to be no dispute with regard to the refund claim the first respondent should definitely consider the petitioners request and pass appropriate orders for which purpose the first respondent shall call for appropriate report from the respondent/Deputy Commissioner (CT) Large Tax Payers Units I and IV respectively. These Writ Petitions are disposed of by directing the first respondent to consider the petitioners individual representations dated 20.05.2016 and 23.05.2016 call for appropriate reports from the Deputy Commissioner (CT) Large Tax Payers Units I and IV Chennai and pass orders on the said representations within a period of twelve weeks from the date of receipt of a copy of this order.

Summary

Issues Involved:
Refund claim processing for Textile Mills based on exemption orders granted by the Government.

Analysis:
The petitioners, Textile Mills, filed Writ Petitions seeking direction for processing refund claims related to the purchase of furnace oil from specific Oil Corporations. The petitioners and the Oil Corporations had a consensus, eliminating the need to notify the Oil Corporations separately. The refund claim was based on exemption orders issued by the Government with retrospective effect. The Oil Corporations suggested joint representation to the Commercial Taxes Department for processing the claims. The petitioners individually approached the first respondent for processing their claims, which required the first respondent to pass appropriate orders. It was acknowledged that there was no dispute regarding the refund claim.

The court noted the absence of any dispute and directed the first respondent to consider the individual representations of the petitioners, dated 20.05.2016 and 23.05.2016. The first respondent was instructed to seek reports from the Deputy Commissioner (CT), Large Tax Payers Units I and IV in Chennai, and to pass orders on the representations within twelve weeks from the date of receiving the court's order. The judgment concluded by stating that no costs were to be incurred in this matter.