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SD Packers Versus Assistant Commissioner (CT)

2016 (9) TMI 1248 - MADRAS HIGH COURT

Refund of the excess tax which has been collected for the Assessment years 2009-10 to 2012-13 - order of assessment already passed granting refund, refund vouchers pending - Held that: - This Court would wish to point out that the zeal of the Departm .....

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be refunded, the Authority should be prompt in effecting refund. Therefore, it appears that there is no valid reason for the respondents to keep the petitioner's requests dated 23.09.2015 and 05.11.2015, for refund vouchers pending for almost one ye .....

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itioner-assessee. - W.P.No.31164 of 2016 - Dated:- 7-9-2016 - T.S. SIVAGNANAM J. For the Petitioner : Mr. N. Murali. For the Respondents : Mr. K. Venkatesh Government Advocate. ORDER Heard Mr. N. Murali, learned counsel appearing for the petitioner a .....

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a direction upon the first respondent, the Assistant Commissioner (Commercial Taxes), Korattur Assessment Circle to consider their representation, dated 16.08.2016, wherein, they sought for refund of the excess tax which has been collected for the A .....

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5 and 05.11.2015, for all the four Assessment years, requesting for issuing refund vouchers. However, the respondents have not passed any orders on the same. Therefore, the petitioner addressed letters dated 16.08.2016 to the respondents, which also .....

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