Kulavi Tobacco Industry vs. The Deputy Commissioner (St)
Held
The Court noted that the relief sought by the petitioner had become infructuous. Therefore, there was nothing further to adjudicate in the writ petition.
Facts
The petitioner sought a writ of mandamus to direct the respondents to refund a substantial amount of GST along with statutory interest. The petitioner also sought the disbursement of another refund claim for excess balance in the Electronic Cash Ledger.
Key Issues
The primary issue was the delay in processing and disbursing GST refund claims. The court's decision was based on the subsequent infructuousness of the petition.
Sections Cited
Section 56
AI-generated summary — verify with the full judgment below
__________ Page1 of 4 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 21-08-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN Kulavi Tobacco Industry Represented by its Managing Partner, R.Arumugam, Plot No. 2, Abiramapuram, Medical College Road, Thanjavur 613 007, Tamil Nadu. ..Petitioner(s) Vs
The Deputy Commissioner (ST), Thanjavur Division, Commercial Taxes Department, Thanjavur, Tamil Nadu.
Commercial Tax Officer, Thanjavur -II Circle, Commercial Taxes Department, Thanjavur 613 007, Tamil Nadu. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus or any other appropriate Writ, order or direction, to refund proceedings consequential to the appellate order passed in Appeal No.AP/GST/1785/2024 dated 20.01.2025 and the Refund Sanction Order in Form GST RFD 06 issued by the 2nd respondent vide Ref.No.ZD330725232783A dated 22.07.2025 for Rs.5,75,32,864/- (Rupees Five Crores Seventy Five Lakh Thirty Two Thousand Eight Hundred Sixty Four only) to the petitioner, together with statutory interest at the rate of 9 % per annum under Section 56
The judgment continues below.
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