M/S.Yentop Manickavel Sons Edible Oil PVT LTD. vs. Good And Service Tax Council
Original PDF →Facts
The petitioner, M/s.Yentop Manickavel Sons Edible Oil Pvt Ltd., filed a writ petition seeking a Mandamus to direct the seventh respondent, the State Tax Officer-1, Virudhunagar, to consider their refund claim dated 12.07.2019, in accordance with Rule 89(1) of the Central Goods and Service Tax Rules, 2017. The respondents included various GST authorities and the Union of India. The petition was filed under Article 226 of the Constitution of India. The case was heard by the Madurai Bench of the Madras High Court.
Held
The Court noted the submission made by the learned counsel for the petitioner that the refund claim had already been considered and the amount withdrawn by the petitioner. Consequently, the prayer sought in the writ petition, which was for a direction to consider the refund claim, had become infructuous. Therefore, the Court dismissed the writ petition as having become infructuous. No costs were awarded. The specific details of the refund amount, the date of consideration, or the date of withdrawal were not elaborated upon in the judgment. The Court did not delve into the merits of the refund claim or the applicability of Rule 89(1) of the Central Goods and Service Tax Rules, 2017, as the underlying grievance was resolved.
Key Issues
1. Whether the Court should issue a Writ of Mandamus directing the seventh respondent to consider the petitioner's refund claim dated 12.07.2019 under Rule 89(1) of the Central Goods and Service Tax Rules, 2017? The petitioner sought a direction for the consideration of their refund claim. The revenue or State did not present any arguments as the matter was resolved prior to the substantive hearing. The petitioner's contention was that their refund claim had been submitted and required consideration by the specified authority. The respondents' stance, if any, on the merits of the claim or the procedural aspects was not recorded as the petition became infructuous.
Sections Cited
Rule 89(1)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER This writ petition is filed by the petitioner seeking for a direction to the seventh respondent to consider the refund claim dated 12.07.2019, as per Rule 89(1) of Central Goods and Service Tax, Rules 2017. 2. When the matter is taken up for hearing today, the learned counsel appearing for the petitioner would state that the refund claim of the petitioner has been considered and the amount has also been withdrawn by the petitioner and therefore, the prayer sought for in this writ petition has become infructuous.
Recording the said submission, this writ petition is dismissed as infructuous. No Costs. Assistant Registrar (Records) //// / /2021 Sub Assistant Registrar(CS) Note:(i) In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility
of the advocate/litigant concerned. pm To: 1.Goods and Service Tax Council, Represented by its Chairman, Department of Finance, New Delhi. 2.The Principal Chief Commissioner, 2/3 https://hcservices.ecourts.gov.in/hcservices/ Goods and Services Tax Act, GST Bhavan, 26/1 Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 3.Union of India, Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi – 110 001. 4.The Chairman, Goods and Service Tax Network (GSTIN), East Wing, World Mark – 1, 4th Floor, Tower B, Aerocity, Indira Gandhi International Airport, New Delhi – 110 037. 5..The Secretary, State Tax Department, Government of Tamil Nadu, Fort St. George, Chennai – 600 009. 6.The Nodal Officer/the Joint Commissioner(ST), Office of the Joint Commissioner(ST), Commercial Taxes Buildings, Tirunelveli. 7.The State Tax Officer-1, Office of the State Tax Office, Virudhunagar. +1 CC to M/s.S.KARUNAKAR, Advocate ( SR-16419[F] dated 19/04/2021 )
2021 GS (30.04.2021) 3P 9C 3/3 https://hcservices.ecourts.gov.in/hcservices/
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.