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????*Desk of CA. Praveen Sharma*

*Series- 475*????

1- MADRAS HIGH COURT IN THE CASE OF Engineers India Ltd. V/s The Assistant Commissioner (Central Tax), Chennai.

2- The Petitioner challenged an order dated 09.09.2021 rejecting the refund claim of the petitioner. The petitioner asserted that it was entitled to transition the TDS credit as ITC. 

3- The counsel for the petitioner submitted that the petitioner was entitled to transition and set off the credit accumulated under the TNVAT Act. Since the eligibility to transition credit was the subject of the pending litigation, the tax demand was paid under protest. After this Court held that persons such as the petitioners are entitled to transition such credit, the petitioner is entitled to refund of the sum paid under protest. 

4- The court observed that the refund claim was rejected on the ground that the application was filed under the category “Any Others”. Since the order impugned was issued without providing adequate reasons for rejection of the refund claim, the said order calls for interference.

5- Held that:-The Hon’ble High Court quashed the order and remanded the matter for reconsideration. The respondent is directed to reconsider the application in accordance with law by also taking into account the judgment of this Court in DMR Constructions and any other precedents. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued on the refund claim within a maximum period of two months.

Case referred/cited :-

DMR Constructions Versus The Assistant Commissioner, Commercial Tax Department, Rasipuram, Namakkal District— [2021] (Madras)

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CA. Praveen Sharma