Refund voucher relief failed after a revised order and tax liability findings were not disclosed before the writ court.

A refund voucher issued under the TNGST Act was later superseded by a revised order passed before the writ petition was decided, and that revised order recorded liability towards resale tax and penalty. Because this material fact was not placed before the Single Judge, the earlier direction for refund with interest under Section 24(4) could not be sustained. The Madras HC therefore set aside the refund order, treating the subsequent revised assessment as decisive to the relief originally granted.

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Issues: Whether the order directing issuance of a refund voucher with interest under Section 24(4) of the TNGST Act was liable to be set aside in view of a subsequent revised order passed before disposal of the writ petition.

Analysis: A refund voucher had initially been issued on 01.06.2005, but a revised order was subsequently passed on 16.12.2005 before the writ petition was decided. The revised order recorded liability towards resale tax and penalty. That material circumstance was not placed before the Single Judge when the writ petition was allowed. In view of the subsequent revised order and the non-disclosure of that fact before the writ court, the earlier direction for refund with interest could not be sustained.

Conclusion: The order directing refund with interest was set aside and the appeal was allowed.

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