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2015 (9) TMI 43 - HC - VAT and Sales TaxRejection of refund claim – Filing of W form, manually – Vide impugned order first respondent had rejected claim for refund made by petitioner, by filing form 'W', manually – Whether impugned order rejecting claim for refund was justified in law – Held that:- respondents pointed out that Circular bearing No.22/2011, makes it clear that refund claims filed, manually, on or after 1.1.2012, would not be processed, he is not in position to show that such ban is supported by Rule or Regulation – Clear that Circular cannot abridge or overrule provisions of Rule 11(2) of Tamil Nadu Value Added Tax Rules, 2007 – Court finds it appropriate to set aside impugned order of first respondent and is directed to consider form 'W' refund claim filed by petitioner, manually, and pass appropriate orders thereon, on merits and in accordance with law – Decided in favour of Assesse.
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