Ka Prevulcanised Latex Private Limited vs. The Government Of Tamil Nadu
Held
The Court held that the amounts were rightfully due to the petitioner and the respondent had failed to provide any valid reason for non-disbursement. Consequently, the Court directed the respondent to refund the due amount.
Facts
The petitioner, a private limited company, sought a writ of mandamus to direct the respondent to disburse 90% of the sanctioned CGST and IGST refund for exports made in 2017-2018. Despite provisional and final sanction orders, the refund remained undisbursed.
Key Issues
The primary issue was the non-disbursement of sanctioned GST refunds for exports despite the issuance of sanction orders. The court examined the delay and lack of justification for withholding the refund.
Sections Cited
Rule 91(2)
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 24.04.2023 CORAM: THE HONOURABLE MS.JUSTICE P.T.ASHA KA Prevulcanised Latex Pvt. Ltd., Rep., by its Director, Mr.Praveen Mathew, 13/1-423, M.S.Road, Parvathipuram, Nagercoil, Kanyakumari District. .. Petitioner Vs. 1.The Government of Tamil Nadu, Rep., by its State Tax Officer, Department of Commercial Taxes, Commercial Taxes Integrated Building, 5th Floor, Nandanam, Chennai. 2.The Assistant Commissioner of CGST and Central Excise, O/o.The Assistant Commissioner of CGST and Central Excise, Tirunelveli Division, Central Revenue Buildings, Tractor Road, NGO A Colony, Tirunelveli District. .. Respondents Prayer :- Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Mandamus, directing the 2nd respondent _________ https://www.mhc.tn.gov.in/judis to disburse the sanctioned refund amount of 90% of the Central Goods and Service Tax (CGST) and Integrated Goods and Service Tax (IGST) amount paid by the petitioner against the Export of goods for the year 2017-2018 (August, Septe
The judgment continues below.
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