Tvl. Stellar Fashion Incorp vs. The Commissioner Of Commercial Taxes

Facts

The petitioner, Tvl. Stellar Fashion Incorp, represented by its partner, filed a writ petition before the Madurai Bench of the Madras High Court. The petition sought to quash an order dated 03.12.2020, bearing reference No.ZB3312200876725 in Form-GST-RFD-06, which was an order sanctioning/rejecting a refund. The petitioner further prayed for a direction to the second respondent, the State Tax Officer, Karur-4 Assessment Circle, to honour the refund claim in full. The impugned order was passed by the State Tax Officer.

Held

The Court noted the submission of the learned counsel for the petitioner that the issue was covered against the petitioner by the Supreme Court's decision in Union of India and others vs. VKC Footsteps India Private Ltd., dated 13.09.2021. The petitioner's counsel also pointed out that the Gujarat High Court's decision in VKC Footsteps India Private Ltd., vs. Union of India, had been overruled by the Supreme Court, which had accepted the views of a Division Bench of the Madras High Court in Tvl. Transtonnelstroy Afcons Joint Venture vs. Union of India. In light of these submissions, the Court found that the matter was concluded by the Supreme Court's judgment. Therefore, the writ petition was dismissed. No costs were awarded.

Key Issues

1. Whether the impugned Refund Sanction/Rejection Order No.ZB3312200876725 in Form-GST-RFD-06, dated 03.12.2020, passed by the State Tax Officer, is liable to be quashed. 2. Whether the petitioner is entitled to a direction to the second respondent to honour the refund claim in full. Petitioner's Contention: The petitioner argued that the issue was covered against them by the Supreme Court's decision in Union of India and others vs. VKC Footsteps India Private Ltd., Civil Appeal No.4810 of 2021 etc. batch, dated 13.09.2021. They also noted that the Gujarat High Court's decision in VKC Footsteps India Private Ltd., vs. Union of India, which was previously relied upon, had been overruled by the Supreme Court, accepting the views of a Division Bench of the Madras High Court in Tvl. Transtonnelstroy Afcons Joint Venture vs. Union of India.