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TMI Blog2020 (6) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... d respondent within a period of four weeks from the date of receipt of a copy of this order. On receipt of such notice, the petitioner shall submit their objections along with the required documents, if any, within a period of two weeks thereafter. 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 - Petition allowed by way of remand. - Writ Petition No.28878 of 2014 & M.P.No.1 of 2014 - - - Dated:- 3-6-2020 - HON'BLE MR. JUSTICE R.MAHADEVAN For Petitioner : Mr. D.Muthuselvam For Respondents : Mr. J.Ramesh, AGP., for R-1, Ms. Dhanamadhri, AGP, for R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 under Section 19 of the VAT Act. 64. The Writ petitions are disposed of accordingly. No costs. Connected MPs are closed. Hence, the learned counsel prayed for a similar order in this writ petitions as well. 4. The learned Additional Government Pleader (Taxes) appearing for the respondents 2 and 3 has fairly conceded the submission so made by the learned counsel for the petitioner and she h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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