TMI Blog2017 (9) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... dering the request for refund - the respondent shall have to consider the request of the petitioner for refund without reference to the belated filing of Form W - petition allowed - decided in favor of petitioner. - Writ Petition No. 1838 of 2017, W. M. P. Nos. 1829 & 1830 of 2017 - - - Dated:- 20-3-2017 - K. Ravichandrabaabu, J. For the Petitioner : Mr. R. Senniappan For the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t stand in the way of considering the request for refund, in the order dated 30.08.2016, passed by this court in WP.No.28275 of 2016, wherein, the learned Judge has observed in paragraph Nos.5 to 7 as follows: ''5. The issue as to whether the delay in filing the Forms could be a ground to deny refund, came up for consideration before this Court in a case of R.K.Knits Vs. Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the provision of Input Tax Credit being a beneficial provisions and the Act contemplates filing of monthly returns, the claim could be made therein by giving necessary details along with the Input Tax Credit refund claim and the proper course for the Assistant Commissioner would be to take up the Assessment expeditiously to consider the claim and pass order. The said decision was subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss appropriate orders. No costs.'' 3. Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent fairly submitted that the issue involved in this case is covered by the above said order and therefore, the claim of the petitioner would be considered, in the light of the above said order passed already on the very same issue. 4. Considering the above said facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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