TMI Blog2017 (12) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... emaining undisputed, there was no justification in the contention of the Assistant Commissioner that Form W filed beyond 180 days resulted in the rejection of the refund claim. Writ Petitions are disposed of, by directing the petitioners to re-present the Form-W along with the copy of the decision rendered in R.K.Knits, and on receipt of the application/Form-W, the respondent shall afford an opportunity of hearing to the petitioners/Authorized Representative of the petitioners and pass orders on merits and in accordance with law on the Form -W filed by the petitioners. - W.P.Nos.14471, 14403, 12426, 12427, 12282 to 12284 of 2009 and M.P.Nos.1 of 2009 (3 in nos.) W.P.Nos.14471 of 2009 - - - Dated:- 9-11-2017 - T. S. Sivagnanam, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Knits vs. Assistant Commissioner (CT), Adyar II Assessment Circle, Chennai and Ors. reported in [(2015) 84 VST 521 (Madras)]. 5. In the above cited case, the petitioner has purchased raw materials locally from registered dealers and used the same for the manufacture of cotton knitted fabrics, which were exported to Foreign Countries. The petitioner reported the said turnover as 'Zero Rated Sales', and since the ITC determined by the Assessing Officer exceeded the tax liability for that year, the petitioner claimed that, they are entitled for refund, and accordingly, filed Form-W. This was returned, as being filed beyond the time prescribed under the TNVAT Act. When this order was put to challenge, the Court held that, admittedly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the copy of the decision rendered in R.K.Knits (referred to supra), and on receipt of the application/Form-W, the respondent shall afford an opportunity of hearing to the petitioners/Authorized Representative of the petitioners and pass orders on merits and in accordance with law on the Form -W filed by the petitioners. 9. Since it is brought to the notice of this Court that, in some of the Writ Petitions, in this batch, the Assessing Officer has stated one more reason for returning the Forms, stating that the documents required to accompany Form W have not been annexed, the petitioners in those cases are at liberty to annex all the relevant documents while re-submitting Form -W. 10. The direction issued hereinabove shall be comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
