M/S International Paper Appm LTD 14-6-9 vs. The Assistant Commissioner (CT)
Held
The Court held that the original relief sought (stay of recovery) had become infructuous as the tax was already recovered. The petitioner did not seek amendment to claim a refund, rendering the writ petition infructuous.
Facts
The petitioner sought a stay on the recovery of disputed tax pending appeal. Despite the writ petition being filed and the department being aware, the balance tax was recovered through bank attachment. The petitioner argued for a refund of the recovered amount.
Key Issues
Whether the writ petition for stay of recovery survives after the tax has been recovered, and if a refund can be claimed without amending the petition.
AI-generated summary — verify with the full judgment below
THE HONOURABLE SRI JUSTICE M. SEETHARAMA MURTI AND THE HONOURABLE MS JUSTICE J. UMA DEVI WRIT PETITION No.4047 of 2019
ORDER: [Per Hon’ble Sri Justice M. Seetharama Murti]
This writ petition, under Article 226 of the Constitution of India, is filed by the petitioner seeking verbatim the following relief/s: “…to issue a Writ, Order or direction particularly one in the nature of a WRIT OF MANDAMUS setting aside the impugned Endorsement dated 14.03.2019 issued by the 1st Respondent directing to pay the balance disputed tax of Rs.1,05,88,512/- for the period from April, 2012 to March, 2015 within three days from the date of receipt of the said Notice as illegal, arbitrary, violative of principles of natural justice and consequently grant stay of recovery of the balance disputed tax till the disposal of the appeal by the Hon’ble Andhra Pradesh VAT Appellate Tribunal, Visakhapatnam and pass such other order or orders as the Hon’ble High Court may deem fit and proper in the circumstances of the case.
We have heard the submissions of Sri Raghavan Ramabhadran, learned counsel, appearing for the writ petitioner and of learned Government Pleader, representing learned
The judgment continues below.
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