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2021 (4) TMI 427 - HC - VAT and Sales TaxRefund of Input tax credit - zero rated sales - rejection on the ground that the Form-W was not filed within 180 days from the date of making zero rated sale - HELD THAT:- Section 18(3) of the Tamil Nadu Value Added Tax Act, 2006 states that where the dealer has not adjusted the input tax credit or has not made a claim for refund within a period of 180 days from the date of making zero rated sales accrual of such input tax credit shall lapse to Government. The matter is remitted to the file of the second respondent. The second respondent shall verify the petitioner's Form-I returns filed on monthly basis and also confirm as regards the admissibility and genuinity and if they are found to be in order, the second respondent shall pass appropriate orders for refund - petition allowed by way of remand.
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