YENKAY INDUSTRIES REP BY ITS MANAGING PARTNER, M NAGAPPAN Vs. ASSESSMENT COMMISSIONER (CT) PATTARAVAKKAM ASSESSMENT

JUDGEMENT

(1.) Heard Mr. N. Murali, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent.

(2.) In this Writ Petition, the petitioner seeks for issuance of a Writ of Mandamus, to direct the respondent to dispose of their refund application dated 01.06.2017, filed on 05.06.2017, for refund of tax amount of Rs.98,658/- for the year 2013-14, and Rs.3,19,974/- for the year 2014-15, in total, amounting to Rs.4,18,632/-, and order for refund in Form-P along with Refund Voucher for the same as per Rule 8 (6) of TNVAT Rules, 2007, in a time bound manner.

(3.) This Court, on earlier occasion, considered the similar prayer, in the case of (M/s. CBC Fashion (Asia) Pvt. Ltd., rep. by its Managing Director Vs. The Assistant Commissioner (CT) Bazaar Assessment Circle, Tirupur. ) in W.P.Nos.18661 of 2017 and disposed of the said Writ Petition, on 17.08.2017, in the light of the decision of this Court, in (M/s.Everest Industries Ltd., Vs. State of Tamil Nadu, rep. by Secretary and another, 2017 100 VST 158 (Mad))and the order passed in W.P.No.18661 of 2017 is extracted hereinbelow:-