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TMI Blog2016 (8) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... Venkatesh ORDER Heard Mr.R.Senniappan, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent. 2. The petitioner-Company, which is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax, 2006 (hereinafter referred as "TNVAT Act"), has filed this Writ Petition, challenging the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al forms cannot be accepted. 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 ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut Tax Credit refund claim and the proper course for the Assistant Commissioner would be to take up the Assessment expeditiously to consider the claim and pass order. The said decision was subsequently followed by this Court in the case of FIRST GARMENT MFG. Co. (INDIA) v. ASST. COMMR. (MAD) reported in [2016] 88 VST 154 (Mad). 6. In the instant case also, it is not in dispute that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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