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2016 (7) TMI 1018 - MADRAS HIGH COURT

2016 (7) TMI 1018 - MADRAS HIGH COURT - TMI - Validity of revised order passed by the respondent for the financial years 1991-92 to 1994-95, under the provisions of the Tamil Nadu General Sales Tax Act. - Held that:- the issue pertains to refund of money paid by the petitioner to avail the benefit of Samadhan Scheme. Since the issue as to whether adjustment could be made or not, are all factual issues and those complicated factual issues cannot adjudicated in a Writ Petition. Therefore, consider .....

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pondents : Mr. Manokaran Sundaram ORDER Heard Mr.A.Ravichandran, learned Counsel appearing for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader appearing on behalf of the respondent and with the consent of learned counsel appearing on either side, the writ petition is taken up for final disposal. 2. The petitioner has filed this writ petition praying for issuance of a writ of certiorarified mandamus to quash the order passed by the respondent dated 25.6.2015, by wh .....

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llected from the petitioner viz. ₹ 7,27,401/- has not been refunded to the petitioner. Further, it is stated that the Second Appeal preferred before the Sales Tax Appellate Tribunal in T.A.Nos.950 and 951 of 2002 were allowed and the matter was remanded to the Assessing Officer to redo the assessment in terms of the Judgment in the case of TISCO v. STATE OF BIHAR [126 STC 547]. It is submitted that the respondent has passed the revised orders dated 31.7.2009, by giving effect to the orders .....

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