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2016 (2) TMI 449 - HC - VAT and Sales TaxQuestion of Refund of amount deposited during pendency of appeal as per the direction and when appeal was dismissed as not maintainable - TNVAT - Held that:- When the second respondent held that there is no jurisdiction to adjudicate on the issues raised, then the consequential orders passed are also without jurisdiction and it is a nullity. It is settled law that any order passed without jurisdiction is non-est in the eye of law. Therefore, the second respondent should have ordered the return of amount which was already paid by the appellant herein. Therefore, the claim of the appellant that the learned single judge ought to have specifically directed the second respondent to return the amount is correct and it has to be accepted. In the result, the writ appeal is partly allowed. The order passed in Writ petition to the extent to which relief is not granted is fulfilled and the ungranted relief of return of the amount to the extent of ₹ 33,61,000/- is ordered.
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