2020 (2) TMI 1512

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..... rated. The petitioner has filed monthly returns on time. The claim for refund is also in time. Barring the fact that it is in a manual form, there is no other infirmity that arises. Till date there has been no disturbance of the deemed assessments for the months in question. The impugned orders are set aside and the claims directed to be processed and refund issued as expeditiously as possible .....

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..... rejected the same stating that from 01.01.2012, it was mandatory for the document to have been filed online. 3. This very issue has been considered by this Court in Tvl. Mahaajay Spinners India Pvt. Ltd. V. The Commercial Tax Officer (W.P. No. 28275 of 2016 dated 30.08.2016), wherein this Court at paragraph 6 states that filing of claim via a manual form cannot be a ground to reject the petiti .....

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