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2021 (12) TMI 1491 - HC - VAT and Sales TaxRefund of the amounts which was deducted by the Chennai Corporation for the Works Contract rendered by the petitioner for the Chennai Corporation. It is the case of the petitioner that the petitioner has rendered works contract for Chennai Corporation and that there was a delay on the part of the Chennai Corporation issuing Form T, as a result of which, the tax which was deducted by the Chennai Corporation and paid to the Revenue which could not be adjusted against the tax liability of the petitioner. HELD THAT - Considering the fact that the representations dated 07.11.2018 and 02.07.2021 of the petitioner has not evoked any response from the respondents, this Writ Petition is disposed at the the time of admission without expressing any opinion on the merits of the case by directing the respondents to pass appropriate orders on the representations of the petitioner within a period of forty five days from the date of receipt of a copy of this order. Petition disposed off.
Issues: Delay in issuing Form T by Chennai Corporation leading to tax refund claim by the petitioner. Failure of respondents to respond to petitioner's representations for refund.
In this judgment, the petitioner, a contractor for Chennai Corporation, claimed a refund of Rs.56,18,991 due to a delay in the issuance of Form T by the Corporation. The petitioner contended that the tax deducted by the Corporation was not adjusted against their tax liability. Despite sending representations on 07.11.2018 and 02.07.2021, the respondents, represented by the Government Advocate, did not respond to the refund claim. The Government Advocate sought further instructions in response. The court noted the lack of response from the respondents to the petitioner's representations and disposed of the Writ Petition without expressing any opinion on the merits of the case. The court directed the respondents to pass appropriate orders on the petitioner's representations within forty-five days from the date of receipt of the order. No costs were imposed, and the connected Writ Miscellaneous Petition was closed as a result of the judgment.
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