Contractor Seeks Tax Refund: Court Orders Quick Response on Delayed Form T, No Merits Addressed, No Costs Imposed.

The HC disposed of the Writ Petition filed by the petitioner, a contractor for Chennai Corporation, seeking a tax refund due to the delayed issuance of Form T. The court directed the respondents to issue appropriate orders on the petitioner's representations within forty-five days, without addressing the case's merits. No costs were imposed, and the connected Writ Miscellaneous Petition was closed.

---

---

Issues: Delay in issuing Form T by Chennai Corporation leading to tax refund claim by the petitioner. Failure of respondents to respond to petitioner's representations for refund.

In this judgment, the petitioner, a contractor for Chennai Corporation, claimed a refund of Rs.56,18,991 due to a delay in the issuance of Form T by the Corporation. The petitioner contended that the tax deducted by the Corporation was not adjusted against their tax liability. Despite sending representations on 07.11.2018 and 02.07.2021, the respondents, represented by the Government Advocate, did not respond to the refund claim. The Government Advocate sought further instructions in response.

The court noted the lack of response from the respondents to the petitioner's representations and disposed of the Writ Petition without expressing any opinion on the merits of the case. The court directed the respondents to pass appropriate orders on the petitioner's representations within forty-five days from the date of receipt of the order. No costs were imposed, and the connected Writ Miscellaneous Petition was closed as a result of the judgment.

---