9911796707
TMI Blog2024 (6) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner under Section 84 of the TNVAT Act, 2006, within a period of 3 months from the date of receipt of a copy of this order and refund the amount, if any available to the petitioner. Needless to state, the order shall be passed without prejudice to the rights of the respondent in the proposed appeal filed before this Court. Petition allowed. - Hon'ble Mr. Justice C. Saravanan For the Petitioner : Mr.A.Chandrasekaran For the Respondent : Mr.R.Suresh Kumar Additional Government Pleader ORDER This Writ Petition has been filed for issuance of Writ of Mandamus directing the respondent to rectify the error in the order dated 18.03.2021 passed in TIN 33524901264/2011-12, while giving effect to the order of the Appellate Deputy Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 16.11.2017 of the Appellate Deputy Commissioner (ST) (FAC) reads as under:- vii) Reversal of ITC on Manufacturing of exempted goods to a sum of Rs. 32,33,636/-* is in order? The dealer has purchased paper locally and manufactured exempted goods i.e. student note books For Manufacturing note books, the proportionate value of raw material would be 75% on the sale value. It is standard and normal practice prevailing he trade. Accordingly they properly made reversal as per Section 19(5)(c) of the TNVAT ACT while so there is no necessity to arrive again reversal by adopting and unwanted formula. The appellant reversal of ITC is genuine and does not require any disturbances. But the assessing Officer falsely alleged that the appellants had n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (ST) (FAC), the respondent kept mute and therefore, the petitioner was constrained to file W.P.(MD) Nos.11693 and 11696 of 2020 for the following relief:- to issue a Writ of Mandamus, directing the respondent to give effect to the order of the Appellate Deputy Commissioner (ST)(FAC), Madurai (North), Madurai passed in Appeal Nos. Year- 352/2017 (TNVAT) and 366/2017(TNVAT) dated 16.11.2017 relating to the assessment years 2011-12 and 2012-13 and consequently issue Refund Voucher for the excess taxes to the petitioner as per Rule 14(18) of the Tamil Nadu Value Added Tax Rules, 2007 together with interest @ 6% per annum as per Section 42(5) of the Tamil Nadu Value Added Tax Act, 2006. 5. The said Writ Petitions came to be allowed at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court and the order of the Appellate Deputy Commissioner. 8. On the other hand, the learned Additional Government Pleader for the respondent would submit that this Writ Petition is devoid of merits. He would further submit that the amount which was unutilized in the petitioner's return will be carried forward to the next year's return and would have been utilized by the petitioner in the next year and therefore, there is no mistake committed by the respondent while passing the order dated 18.03.2021. Subsequently, a reference is made to the following passage from the Explanatory Memorandum filed by the respondent (erstwhile officer) pursuant to the order of this Court dated 19.07.2022 in this Writ Petition:- d. since the sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the real facts. Since no tax was paid for the year 2011-12 by the petitioner, where such refund question would arise and what was left behind for alleging that the assessing officer has failed on his part. Therefore, the Hon'ble Court has been misled ultimately by the petitioner as the assessing officer has wantonly refusing refund against the orders of legal forums on this issue are baseless; 9. The learned Additional Government Pleader for the respondent would further submit that against the order of the Appellate Deputy Commissioner (ST) (FAC) dated 16.11.2017, the respondent had filed an appeal before the Appellate Tribunal in MTSA No.82 of 2022 which was dismissed by the Tribunal on 08.12.2022 and the further appeal is now pending ..... X X X X Extracts X X X X X X X X Extracts X X X X
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