Court orders speedy disposal of pending appeals, directs refund with interest. Registry to communicate order for quick action.

The court directed the Sales Tax Appellate Tribunal to dispose of the pending appeals within six months. If the petitioner succeeds, the respondent must refund the amount with interest. The Tribunal was instructed to expedite the appeals, and the Registry was tasked with communicating the order for speedy disposal. The petitioner could serve a certified copy for the same purpose. The writ petition was disposed of with directions, and no costs were imposed. The Miscellaneous Petition was closed accordingly.

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Issues:
Challenge to impugned order adjusting tax refund for arrears under CST for specific assessment years.

Analysis:
The petitioner challenged an order adjusting the amount to be refunded for the assessment year 2004-2005 under TNGST for arrears of tax under CST for the years 1999-2000, 2000-2001, and 2004-2005. The petitioner argued that adjusting the amount pending appeal disposal is impermissible for arrears under CST. The respondent, however, justified the adjustment under the Central Sales Tax Act, 1956. The court noted that appeals for the relevant assessment years were pending before the Sales Tax Appellate Tribunal since 2014 and 2017. Despite merits in the petitioner's submissions, the court observed that the petitioner had fallen into arrears of tax during the pendency of the writ petition. Consequently, the court directed the Sales Tax Appellate Tribunal to dispose of the pending appeals within six months from the date of the order.

The court emphasized that if the petitioner succeeds in the appeals, the respondent must refund the amount with due adjustments. The petitioner would also be entitled to interest on the delay at the same rate as arrears of tax collection by the respondents. The court's directions included instructing the Sales Tax Appellate Tribunal to expedite the disposal of the petitioner's appeals within six months. The respondent was directed to refund the amount subject to the appeal outcomes. The Registry was tasked with communicating the order to the Tribunal for listing the appeals for speedy disposal. The petitioner was permitted to serve a certified copy of the order to the Tribunal for the same purpose.

In conclusion, the writ petition was disposed of with the mentioned directions, and no costs were imposed. The connected Miscellaneous Petition was closed accordingly.

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