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S. DOCTOR VISWANATHAN vs. THE STATE OF TAMIL NADU & OTHERS
(Madras High Court)

Hon'ble Judges:

N .ANAND VENKATESH

Pet. Counsel

V. Prakash

K. Krishnamoorthy

Res. Counsel

Vasanthamala

Petitioner / Applicant	S. DOCTOR VISWANATHAN
Respondent	THE STATE OF TAMIL NADU & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Aug 7, 2024
Order No.	W. P. No. 33639 of 2023 And W. M. P. No. 33480 of 2023
Citation	2024(8) TAXREPLY 10500
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ORDER
ORDER The subject matter of challenge in the present writ petition pertains to the impugned suspension order issued by the 2nd respondent in Proc.No.CD2/5566023/2023 dated 01.11.2023. 2. The petitioner is working in the post of Commercial Tax Officer which has now been re-designated as the State Tax Officer. He is assigned with the statutory duties under the Goods and Service Tax Act (GST) with effect from 01.07.2017. Among many other statutory functions, the petitioner has also been assigned the duty of passing orders of refund claims under the statutory forms. The further case of the petitioner is that this task is in the nature of a Quasi-Judicial function. As per the prevailing regulations, the petitioner has to pass orders within a week from the date of filing of a refund claim by the tax payer under Form RFD-01, where 90% of the claim to be refunded is decided. Thereafter, under RFD-04, the petitioner has to decide the refund of the balance 10%. 3. In so far as the....