Tvl.Stellar Fashion Incorp vs The Commissioner Of Commercial ...
2022 Latest Caselaw 5840 Mad

                                                                                 WP (MD) No.5079 of 2021

                           BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                  DATED : 22.03.2022

                                                        CORAM

                                  THE HONOURABLE MR. JUSTICE C.SARAVANAN

                                          Writ Petition (MD) No.5079 of 2021

                  Tvl.Stellar Fashion Incorp,
                  Rep. by its Partner,
                  K.G.Prithivi,
                  S/o.C.Ganesan,
                  No.2/12-A, C-15, Textile Park,
                  Madurai NH Road, Thalapatti,
                  Karur – 639 003.                                                   .. Petitioner
                                                          Versus

                  1.The Commissioner of Commercial Taxes,
                    O/o.The Principal and Special Commissioner of
                     Commercial Taxes,
                    Ezhilagam, Chepauk,
                    Chennai.

                  2.The State Tax Officer (Circle),
                    Karur- 4 Assessment Circle,
                    Commercial Taxes Buildings,
                    North Pradakshnam Road,
                    Karur – 639 001.                                                 .. Respondents
                            Petition filed under Article 226 of The Constitution of India praying for
                  issuance of a Writ of Certiorarified Mandamus, to call for the records
                  pertaining        to   the   impugned      Refund     Sanction/Rejection       Order
                  No.ZB3312200876725 in Form-GST-RFD-06, dated 03.12.2020, quash the
                  same and consequently, direct the second respondent to honour the claim of
                  refund in full as claimed within a time frame as fixed by this Court.


https://www.mhc.tn.gov.in/judis


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                                                                                  WP (MD) No.5079 of 2021

                            For Petitioner           :      Mr.B.Rooban

                            For Respondents          :      Mr.M.Prakash
                                                            Additional Government Pleader

                                                         ORDER

The learned counsel for the petitioner fairly submits that the issue is

now covered against the petitioner in terms of the decision of the Hon'ble

Supreme Court in Union of India and others vs. VKC Footsteps India

Private Ltd., in Civil Appeal No.4810 of 2021 etc. batch, by judgment dated

13.09.2021.

2.The learned counsel for the petitioner submits that the decision of

Gujarat High Court in VKC Footsteps India Private Ltd., vs. Union of India

[Special Civil Application No.2792 of 2019 (2020 (7) TMI 726)] has been

overruled by accepting the views of a Division Bench of this Court in

Tvl.Transtonnelstroy Afcons Joint Venture vs. Union of India [Writ

Petition Nos.8596, 8597, 8602, 8603, 8605 and 8608 of 2019 (2020 (9) TMI

931)].

3.In view of the above, this Writ Petition is dismissed. No costs.

                  Index           : Yes/No                                     22.03.2022
                  smn2

https://www.mhc.tn.gov.in/judis

WP (MD) No.5079 of 2021

To

1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai.

2.The State Tax Officer (Circle), Karur- 4 Assessment Circle, Commercial Taxes Buildings, North Pradakshnam Road, Karur – 639 001.

https://www.mhc.tn.gov.in/judis

WP (MD) No.5079 of 2021

C.SARAVANAN, J.

smn2

WP (MD) No.5079 of 2021

22.03.2022

https://www.mhc.tn.gov.in/judis