9911796707
TMI Blog2017 (11) TMI 1565X X X X Extracts X X X X X X X X Extracts X X X X ..... on the officers, who delay such refund claims. Even when the Assessing Officers are summoned to court for non compliance of directions issued to effect admitted refund of excess tax, the Officers invariably state that their superior officers are yet to approve it. Hence, it is high time for the third respondent to evolve a procedure, by which, individual officers will be personally held liable for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23.9.2010 and 21.6.2011 respectively for the years 2006-07 and 2008-09 under the provisions of the Tamil Nadu Value Added Tax Act, 2006. 3. In respect of both the assessment years, the petitioner was issued Form P notices wherein it has been clearly stated that the petitioner is entitled for a refund of ₹ 3,07,820/- and ₹ 9,75,580/- respectively. Since the refund orders were not pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces remain intact, the petitioner is entitled for refund. On account of the implementation of the Goods and Services Tax Act, the question of adjustment of the said amounts would not arise and the petitioner is entitled for cash refund. 5. It is high time that the third respondent - the Commissioner of Commercial Taxes fixes personal responsibility on the officers, who delay such refund claims. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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