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2021 (5) TMI 329 - HC - VAT and Sales TaxRefund of ITC - Export Sales - case of Revenue is that the petitioner should have applied for refund under Section 18(3) of the TNVAT Act, within 180 days by filing Form W under Rule 11(2), since the ITC represents ITC towards exports - HELD THAT:- In the present case, a revision is provided under Section 54 of the TNVAT Act - Admittedly, the petitioner approached this Court without exhausting the revisional remedy contemplated under the Act. The Principles of Law expects that an aggrieved person has to exhaust the statutory remedies available and the writ petition is to be filed only after exhausting the remedies contemplated. Moreover, there are certain disputed facts and circumstances raised. The High Court cannot conduct the roving enquiry with reference to the disputed facts and circumstances, which is to be done based on the documents and evidences. The petitioner is at liberty to approach the Revisional Authority under Section 54 of the Act, for the purpose of redressing the grievances. In the event of filing any such revision petition, the Appellate Authority has to consider the same on merits and in accordance with law by affording an opportunity to the writ petitioner - Petition disposed off.
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