9911796707
TMI Blog2021 (11) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... iling a counter affidavit. There is no difficulty in accepting the submission of learned Revenue counsel that it is not statutorily imperative to grant personal hearing with regard to refund applications under Section 18 (3) read with Rule 11 (2) of TNVAT Act under TNVAT Rules respectively. However, in this case, the respondent has chosen to grant a personal hearing to the writ petitioner at his discretion. Therefore, this Court is of the view that it is only appropriate that the writ petitioner is granted the opportunity of personal hearing. The language of sub-Rule (2) of Rule 11 of TNVAT Rules is clear that an applicant qua refund should annex the invoices or bills related to purchases along with this refund application and persona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 13.09.2021 TIN33162201952/2013-14 May 2013 W.P.No.23507 of 2021 2 13.09.2021 TIN33162201952/2013-14 June 2013 W.P.No.23510 of 2021 3 13.09.2021 TIN33162201952/2013-14 July 2013 W.P.No.23516 of 2021 4 13.09.2021 TIN33162201952/2013-14 August 2013 W.P.No.23517 of 2021 5 13.09.2021 TIN33162201952/2013-14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'Tamil Nadu Value Added Tax Rules, 2007' [hereinafter 'TNVAT Rules' for the sake of brevity]; b) In a refund application, going by the language in which Rule 11(2) of TNVAT Rules is couched, the dealer / writ petitioner should file the refund application along with copies of invoices and bills related to purchases; c) In the instant case, writ petitioner did not respond to 03.09.2021 notices and produce the records; d) a personal hearing was, in fact, granted. 6. This Court, with the consent of learned counsel on both sides, took up the main writ petition as the matter turns on a very narrow compass. 7. A careful perusal of the impugned orders reveals that it does not mention that personal hearing was granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d a communication to the writ petitioner calling upon the writ petitioner to produce those documents. Therefore, it is appropriate to give an opportunity to produce those documents followed by a personal hearing. 9. Before concluding this matter, it is made clear that the above is recorded to say that the language of sub-Rule (2) of Rule 11 of TNVAT Rules is clear that an applicant qua refund should annex the invoices or bills related to purchases along with this refund application and personal hearing is not statutorily imperative and therefore this order will not serve as a precedent in these aspects of the matter. In the case on hand, the respondent has chosen to call upon the refund applicant to produce documents and has also chosen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
