TMI Blog2021 (4) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... verify the petitioner's Form-I returns filed on monthly basis and also confirm as regards the admissibility and genuinity and if they are found to be in order, the second respondent shall pass appropriate orders for refund - petition allowed by way of remand. - W.P.(MD)Nos.10756 to 10768 of 2017 - - - Dated:- 18-3-2021 - THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN For Petitioner: Mr.S.Karunakar For Respondents: Mr.G.Arjunan, Government Advocate. ORDER Heard the learned counsel on either side. 2. M/s.Tayub Mahomed Hajee Moosa and Company has filed these writ petitions in respect of the assessment years 2008-09 and 2009-10 in respect of different months. The petitioner is an exporter engaged in zero rated sale. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.08.2016 in W.P.No.28275 of 2016 (TVL.MAHAAJAY SPINNERS INDIA PVT. LTD., V. THE COMMERCIAL TAX OFFICER, SALEM). Paragraph Nos.5 to 7 of the said order reads 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 V. Assistant Commissioner (CT) (MAD) reported in [2015] 84 VST 521 (Mad), wherein, the Court pointed out that admittedly, the dealers turnover relate to an export turnover attracting zero rate and there was no taxable sales effected locally or interstate and Section 18 of the TNVAT Act would be applicable for zero rated sale and the dealers therein had admittedly been making a claim in terms of Rule 10(10) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m W as regards the admissibility and genuinity and if found satisfied shall pass appropriate orders. No costs. 6. Respectfully following the aforesaid decision, the orders impugned in these writ petitions are set aside. The writ petitions are allowed. The matter is remitted to the file of the second respondent. The second respondent shall verify the petitioner's Form-I returns filed on monthly basis and also confirm as regards the admissibility and genuinity and if they are found to be in order, the second respondent shall pass appropriate orders for refund. The entire exercise shall be completed within a period of eight weeks from the date of receipt of a copy of this order. No costs. - - TaxTMI - TMITax - CST, VAT & Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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