TMI Blog2020 (7) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... w stated through the learned Special Government Pleader cannot be accepted. The respondents are directed to make the petition mentioned refund to the petitioner without any delay. Of course the respondents will also be liable to pay the said amount along with statutory interest. This amount shall be paid within a period of twelve weeks from the date of receipt of a copy of this order. Petiton ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;s counsel also pointed out that as per Section 42(5) of the Tamil Nadu Value Added Tax Act 2006, the refund amount has to be disbursed within a period of 90 days. Section 42(5) of the said Act is as under:- 42(5) Where the tax paid under this Act is found to be in excess on assessment or revision of assessment, or as a result of an order passed in appeal, revision or review, the excess am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... third respondent and that appears to be the reason for non-payment of the refund amount. The petitioner had sent a representation dated 06.08.2018 and also a reminder dated 31.08.2018. Since the petitioner's request did not elicit a proper response, this writ petition came to be filed. 6. The counter affidavit has been filed by the first respondent. In paragraph Nos.9 and 10 of the counter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. The 1st respondent is taking all steps for further proceedings for refund to the petitioner. But the some more time is requirement of the Department for such proper enquiry and verification of records and assessment file of the petitioner. 7. When the matter was taken up for disposal, the learned Special Government Pleader submitted that since the assessment year is more than 10 years ol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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