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M/s. Ivrcl Infrastructures & Projects Ltd.Rep. By Its Authorised Signatory R. Thiyagarajan v/s The Assistant Commissioner (CT) & Others

    Writ Petition No. 13754 of 2012

    Decided On, 11 October 2012

    At, High Court of Judicature at Madras

    By, HE HONOURABLE MR. JUSTICE M. JAICHANDREN

    For the Petitioner: V. Sundareswaran, Advocate. For the Respondents: A.R. Jayaprathap, Government Advocate (Taxes).



Judgment Text

(Prayer: This writ petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus to direct the 1st respondent to pass orders in representation in IVRCL/CRO/AC-CT/10-11/04-2012 dated 25.4.12 made by the petitioner to adjust the amount of refund of Rs.3,64,31,059/- (2008-09) due to the petitioner towards the tax due Rs.2,11,97,620/- (2010-11) which is disputed in appeal but yet to be entertained by the 2nd respondent awaiting the order of adjustment yet to be passed by the 1st respondent.)

In view of the orders passed by this Court, on 11.10.2012, made in W.P.No.13752 of 2012 and W.P.No.13753 of 2012, directing the uthority concerned to dispose of the representations, dated 17.5.2012, and 25.4.2012, respectively, for refund claims, the respondents shall not initiate steps to recover the amounts said to be payable by the petitioner, pursuant to the impugned notice, dated 15.5.2012, until final orders are passed by the Assistant Commissioner (CT), the first respondent herein, as per the directions issued by this Court, by its order, dated 11.10.2012, in the writ petitions in W.P.No.13752 of 2

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012 and W.P.No.13753 of 2012. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2012 is closed.
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