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TMI Blog2020 (6) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... of such notices, the petitioner shall submit their objections along with the required documents, if any, within a period of two weeks thereafter. Petition allowed. - Writ Petition Nos.14826 & 14827 of 2012 & M.P.Nos.1 & 1 of 2012 - - - Dated:- 3-6-2020 - HON'BLE MR. JUSTICE R.MAHADEVAN For Petitioner in both W.Ps. : Mr. R. Senniappan For Respondents in both W.Ps. : Ms. Dhanamadhri, AGP (Taxes) COMMON ORDER Today, these matters are taken up by this Court through Video Conferencing, CISCO Webex Meeting, on account of COVID-19. 2. The petitioner has filed these Writ Petitions, challenging the orders dated 16.05.2012 passed by the respondent, for the assessment years 2006-07 and 2007-08. By the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VI Circle, Bangalore and Others [2007] 6 VST 783 (SC) with regard to reopening of the assessment does not render assistance to the case of the petitioners. Accordingly Question No.6 is answered against the petitioners. 63. In the result, (1) the challenge to the impugned circular is held to be unnecessary since the circular is a non statutory circular and is in the nature of guideline and the prayer for quashing the circular is rejected. (2) Section 18 of the TNVAT Act is not an independent or a separate stand alone provision under the provisions of TNVAT Act but subject to other provisions of the Act including Section 19 of the VAT Act. (3) For the reasons assigned, it is not sufficient for a dealer claiming refund und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioners clearly setting out under what circumstances they propose to revise or call upon the petitioner to reverse refund sanctioned and after inviting objections proceed in accordance with law. (5) The undertaking given by the dealer in Form W is with regard to information furnished for the purpose of verification by the Assessing Officer under Rule 11(2) of the VAT Rules for being entitled to refund under Section 18(2). Therefore, it is not as if the Act does not provide a remedy in the event of a wrong or erroneous refund sanctioned when Section 18 cannot be treated as an independent provision but subject to restrictions and conditions 64. The Writ petitions are disposed of accordingly. No costs. Connected MPs are closed. H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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