IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF NOVEMBER, 2019 BEFORE THE HON’BLE MRS.JUSTICE S.SUJATHA W.P.No.32263/2018 (T – RES) BETWEEN :
M/s EVERSHINE DYANMIC CORPORATION LTD., (FORMERLY EVERSHINE WIRE PRODUCTS PVT. LTD.,) NO.4, 2, SRI VASUDEVA BHATTACHARYA LANE, A CROSS, BYATARAYANAPURA, MYSORE ROAD, BENGALURU-560 026 EARLIER AT SIDDAIAH ROAD, BENGALURU REP. BY MANAGER. ...PETITIONER (BY Ms. VEENA J. KAMATH, ADV. FOR SRI K.J.KAMATH, ADV.) AND :
1 . ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL VAT OFFICE-060 ADDITIONAL, ADICHUNCHANAGIRI MATT BLDG., 2ND FLOOR, VIJAYANAGARA, BENGALURU-560 040 2 . ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-2.3, DVO-II "A" BLOCK, 5TH FLOOR, VIVEKNAGAR, KORAMANGALA, BENGALURU-560 047 …RESPONDENTS (BY SRI T.K.VEDAMURTHY, AGA.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-1 TO CAUSE IMMEDIATE REFUND OF EXCESS TAX PAID ALONG WITH INTEREST FROM THE DATE OF JUDGMENT OF THE KARNATAKA APPELLATE TRIBUNAL AND DIRECTING THE R-2 TO RELEASE THE BANK GUARANTEE ALREADY FURNISHED BY THE PETITIONER.
THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:
O R D E R The petitioner has sought for a writ of mandamus directing the respondent No.1 to cause refund of excess tax paid along with interest from the date of judgment of Karnataka Appellate Tribunal inter alia directing the 2nd respondent to release the Bank Guarantee already furnished by the petitioner and for such other reliefs.
2. Learned counsel for the petitioner would submit that during the pendency of the present writ petition proceedings, respondent has refunded the amount of Rs.5,04,698/- towards the excess tax remitted, pursuant to the order of the Karnataka Appellate Tribunal in STA Nos.2660 to 2664/2013 dated 8.1.2016 vide cheque dated 7.8.2018. However, the statutory interest to which the petitioner is entitled is not paid, accordingly seeks for a direction to the respondent Authorities to make the payment of statutory interest for the delayed payment of the refund of excess tax amount remitted.
3. Learned counsel for the Revenue would point out that the respondent Authorities have considered the representation of the petitioner dated 26.6.2018 for the refund of the excess amount remitted to an extent of Rs.5,04,698/- and the same has been paid in full. However, if any fresh representation is made seeking for the interest, the same shall be considered in accordance with law.
4. The said submission is placed on record. In view of the aforesaid, the writ petition stands disposed of, with liberty to the petitioner to make a fresh representation before the respondent claiming the statutory interest for the delayed period in refunding of the excess tax amount, if any. If such representation is made, the same shall be considered by the respondent in accordance with law and a decision shall be taken in an expedite manner.
Writ petition stands disposed of, in terms of the above.
Sd/- JUDGE Dvr: