High Court allows adjustment of refund against tax dues, grants liberty to challenge decision on Form W applications.

The High Court of Madras disposed of the writ petition seeking a refund voucher, allowing the respondent to adjust the amount against tax dues. The petitioner was granted liberty to challenge the respondent's decision on the Form W applications, with no costs awarded.

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The High Court of Madras heard a writ petition seeking a direction for the respondent to process Form W applications dated 22.2.2014 and 25.3.2014 and issue a refund voucher for Rs. 1,64,39,081. The respondent proposed to adjust the sum against tax dues, leading to the disposal of the writ petition with liberty for the petitioner to challenge the respondent's order on the Form W applications. No costs were awarded.

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