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M/s. Gopal Engineering Works, Rep. By its Managing Partner Versus The Commercial Tax Officer, Kodungaiyur, Chennai

2016 (10) TMI 438 - MADRAS HIGH COURT

Direction to grant refund as per the refund order already passed and no action taken - certain queries raised by the Deputy Commissioner (CT) - statutory powers of Deputy Commissioner (CT) - are the queries raised by Deputy Commissioner (CT) legal an .....

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t directed to effect refund of the tax, as per the refund order - petition allowed - decided in favor of petitioner. - Writ Petition No.26192 of 2016, W.M.P.No.22460 of 2016 - Dated:- 29-7-2016 - MR. JUSTICE T.S.SIVAGNANAM For the Petitioner : Mr. P. .....

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o is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act, 2006) has challenged the notice issued by the respondent dated 26.04.2016, which are based on certain queries raised b .....

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has been estimated at ₹ 39,33,672/-, for which, the respondent issued 'Form-P', which is the notice of the refund order, stating that a sum of ₹ 39,33,672/- is refundable to the petitioner. Though the said order came to be passed .....

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of, by directing the respondent to consider the representation, dated 24.12.2015. However, that order has not been complied with by the first respondent therein, but he chose to issue a notice, dated 26.04.2016, based on certain queries raised by th .....

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e the impugned notice. 4. In the absence of any statutory powers, the proceedings of the Deputy Commissioner (CT), dated 11.04.2016 has to be held to be without jurisdiction. Nevertheless, the petitioner sent a detailed objection, on 04.05.2016, poin .....

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as to what has to be done in the matter. There is no statutory sanction to such procedure being adopted by the respondent. 5. However, the learned Additional Government Pleader, appearing on behalf of the respondent, on instructions, submitted that, .....

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t would be the effect of the order, if to be passed by the Commissioner of Commercial Taxes, based on the request made by the petitioner, on 15.07.2016. 7. Assuming that the Commissioner comes to a conclusion that the explanation offered by the petit .....

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