Respondent Ordered to Decide Tax Refund Request Promptly

The court directed the respondent to consider and dispose of the petitioner's representation seeking a refund of tax under TNVAT and CST Acts within three weeks. The judgment focused solely on this direction, emphasizing the limited scope of the mandamus relief sought by the petitioner. No costs were imposed in the disposal of the writ petition.

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Issues:
1. Direction to consider and dispose of representation seeking refund of tax under TNVAT and CST Acts.

Analysis:
The petitioner, a registered dealer under TNVAT and CST Acts, filed a writ petition seeking a direction to the respondent to consider and dispose of a representation dated 08.09.2014 for a refund of Rs. 1,11,70,225 claimed in Form W. The petitioner, engaged in manufacturing and exporting Hosiery Goods, declared export turnover and claimed exemption under Section 5(1) of the CST Act, defining such sales as Zero Rate Sales. The petitioner alleged that despite the representation, the respondent failed to issue the refund of input tax as claimed. The Additional Government Pleader acknowledged the representation and requested a reasonable time limit for disposal.

The court, without delving into the merits of the case, directed the respondent to consider and dispose of the petitioner's representation dated 08.09.2014 within three weeks from the date of receipt of the court's order. The judgment emphasized the limited prayer of mandamus to the respondent and solely focused on the direction for consideration and disposal of the representation in accordance with the law. The writ petition was disposed of with no costs imposed.

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