9911796707
TMI Blog2017 (9) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ORDER By consent of the parties, the main writ petition itself is taken up for final disposal. 2. The petitioner is aggrieved against the impugned proceedings dated 12.12.2016, wherein, they were directed to pay reversal ITC to a tune of Rs. 19,88,450/- alongwith interest on the reason that Form-W was filed belatedly. In effect, through the impugned proceedings, the request of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein, the court pointed out that admittedly, the dealers turnover relate to an export turnover that admittedly, the dealers turnover relate to an export turnover attracting zero rate and there was no taxable sales effected locally or inter-state and Section 18 of the TNVAT Act would be applicable for zero rated claim in terms of Rule 10(10) of the TNVAT Act, in its monthly returns and there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MFG., CO.,(INDIA) Vs. Assistant Commissioner(MAD) reported in (2016) 88 VST 154(Mad). 6. In the instant case also, it is not in dispute that the petitioner's turn over relates to export turnover and which is a zero rated sale and the petitioner has also filed Form I returns on monthly basis. Therefore, the mere delay in submission of Form W or submission in the manual Form alone cannot be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved in this case has already been decided in favour of the petitioner, I am of the view that the reason set out in the impugned notice cannot be sustained and on the other hand the respondent shall have to consider the request of the petitioner for refund without reference to the belated filing of Form W. 5. Accordingly, the writ petition is allowed. The impugned order is set aside. Consequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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