M/S.Schwing Stetter (India) Pvt. ... vs The Assistant Commissioner (St)
2022 Latest Caselaw 15406 Mad

                                                                                   W.P.No.24850 of 2022



                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                  Dated: 15.09.2022

                                                          CORAM

                                  THE HONOURABLE DR. JUSTICE ANITA SUMANTH

                                                W.P.No.24850 of 2022


                M/s.Schwing Stetter (India) Pvt. Ltd.,
                (Represented by the Senior Manager Taxation,
                  Mr.N.Rajamanickam),
                F-71 & F-72, SIPCOT Industrial Park,
                Irungattukottai, Sriperumbudur Taluk,
                Kancheepuram District – 602 117.                                   ... Petitioner

                                                          Vs

                The Assistant Commissioner (ST),
                Sriperumbudur Assessment Circle,
                Varadarapuram,
                Poonamalee Bangalore Trunk Road,
                Chennai.                                                           ... Respondent

                PRAYER: Writ Petition filed under Article 226 of the Constitution of India
                praying to issue a Writ of Mandamus, directing the Respondent herein to dispose
                the Application of the Petitioners, dated 01.06.2022 as reiterated on 14.07.2022,
                which reiterate the pending refund claims of the Petitioners, and adjudicate the
                same, for the period between 11.11.2013 to 31.03.2015, in terms of the
                Judgment of the Division Bench of this Hon'ble Court in WA.No.1260 of 2017
                and other cases dated 31.03.2022.
                                        For Petitioner    : Mr.K.A.Parthasarathy
                                        For Respondents   : Mr.V.Prashanth Kiran
https://www.mhc.tn.gov.in/judis
                                                            Government Advocate
                                                                             W.P.No.24850 of 2022


                                              ORDER

Mr.Prashanth Kiran, learned Government Advocate accepts notice for the

respondent and makes his submissions on the merits of the plea raised by the

petitioner, which is for a mandamus simplicitor directing the sole respondent to

dispose the refund application of the petitioner dated 01.06.2022, reiterated on

14.07.2022 on the basis of the decision of the Division Bench of this Court in

W.A.No.1260 of 2017 and batch dated 31.03.2022.

2. Mr.Prashanth would submit that the time for filing of appeal as against

the decision of the Division Bench is yet to expire and the State contemplates

challenge of the same.

3. Thus, a time frame of sixteen (16) weeks from date of receipt of a copy

of this order is fixed, within which time, the petitioner shall be heard and orders

passed on the refund application, in accordance with law and in light of the

decision prevailing at the time of disposal of the refund application.

4. This Writ Petition is disposed as above. No costs.

15.09.2022 Sl Index : Yes / No Speaking Order / Non Speaking Order To The Assistant Commissioner (ST), Sriperumbudur Assessment Circle, Varadarapuram, Poonamalee Bangalore Trunk Road, Chennai.

https://www.mhc.tn.gov.in/judis W.P.No.24850 of 2022

DR.ANITA SUMANTH, J.

Sl

W.P.No.24850 of 2022

15.09.2022

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