2017 (4) TMI 1246 - HC - VAT and Sales Tax

Rectification of mistake - Refund claim - Input Tax reversal made u/s 19(2)(v) of the TNVAT Act - Held that - it is for the respondent to consider the request of the petitioner in each case and pass orders on the same on merits and in accordance with law - petition allowed by directing the respondent to consider the individual representation of the petitioners.

Summary

The High Court of Madras directed the respondent to consider individual representations for refund of Input Tax reversal under Section 19(2)(v) of the Tamil Nadu VAT Act, based on a previous court decision. The court ordered the respondent to pass orders on the representations within four weeks.