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TMI Blog2020 (6) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... he date of receipt of a copy of this order. The second respondent shall consider the same and pass appropriate orders, on merits and in accordance with law, after affording due opportunity of personal hearing to the petitioner, within a period of four weeks therefrom. - Writ Petition Nos.24135 & 24136 of 2014 & M.P.Nos.2 & 2 of 2014 - - - Dated:- 3-6-2020 - HON'BLE Mr. JUSTICE R.MAHADEVAN For Petitioner in both W.Ps. : Mrs. R.Hemalatha For Respondents in both W.Ps. : Mr. J.Ramesh, AGP., for R1 Ms. Dhanamadhri, AGP, for R2 C O M M O N O R D E R Today, these matters are taken up by this Court through Video Conferencing, CISCO Webex Meeting, on account of COVID-19. 2. Challenging the circular dated 20.10.2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns assigned, it is not sufficient for a dealer claiming refund under Section 18(2) of the Act to show that he has paid input tax on the goods purchased; that those goods are used in the manufacture and nothing more but there is duty upon the dealer to satisfy the Assessing Authority that the claim is not hit by any of the restrictions or conditions contained under Section 19 of the VAT Act. In this regard, it is essential for the Assessing Authority to embark upon the fact finding exercise to ascertain the quantum of loss of the goods which were purchased on which tax was paid vis-a-vis the goods manufactured from and out of the goods purchased and to examine as to whether they fall within any of the restrictions contained in Section 19 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 64. The Writ petitions are disposed of accordingly. No costs. Connected MPs are closed. 4. Following the aforesaid decision, which holds good to the facts of the present case, WP.No.24135 of 2014 praying to quash the circular dated 20.10.2011 issued by the first respondent, stands dismissed. However, W.P.No.24136 of 2014 stands allowed by setting aside the impugned notice dated 20.02.2014 issued by the second respondent. Since the notice issued is relating to the assessment year 2012-13, the second respondent / Assessing Officer shall decide the issue afresh, after issuing show cause notice to the petitioner clearly setting out the circumstances under which they propose to revise or call upon the petitioner to reverse refund san ..... X X X X Extracts X X X X X X X X Extracts X X X X
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