(1.) Looking to the issue involved in the present petition, this petition is taken up for final hearing at admission stage with the consent of learned advocates for the parties.
(2.) This petition is filed under Article 226 of the Constitution of India, in which, the petitioner has prayed for following reliefs,
(3.) Learned advocate for the petitioner has referred to the averments made in the memo of petition and, thereafter, submitted that though the petitioner has submitted an application before the authority and requested to refund the excess tax amount of Rs.5,26,67,648.00 collected from the petitioner and deposited by the seller with the respondent for the year 2018-19, till date the said request has not been processed by the respondent authority. Learned advocate, therefore, urged that appropriate order be issued to the respondents.