9911796707
TMI Blog2024 (12) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... 80 days that the assessee had not filed any objection to the notice issued dated 19.09.2008. As far as the present case is concerned, admittedly, the petitioner's turnover relates to an export turnover attracting Zero Rate and there are no other taxable sales affected locally or inter-state, as per Section 18 of the Tamil Nadu value Added Tax Act. Section 19 of the said Act deals with Input Tax Credit. As per Sub Section (10) to Section 19, the registered dealer could claim input tax credit subject to the compliance of the conditions therein and Sub Section (11) states, where the registered dealer fails to claim input and tax credit subject to the compliance of the conditions therein and Sub Section (11) states, where the registered dealer fails to claim input tax credit in respect of any transaction of taxable purchase in any month, he could make the claim before the end of the financial year or before 90 days from the date of purchase, whichever is later. Rule 10 of the Tamil Value Added Tax Rules provides for the manner of claim on the Input Tax Credit. Rule 10(10)(a) provides for carrying over of the excess input tax credit of a month. Sub Rule (b) states, in case where the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il Nadu Value Added Tax Act, the fact remains that the assesses had been prompt enough to make its claim for refund in its monthly returns as regards the Input Tax Credit, a fact which cannot be overlooked by the Officer, to say that by reason of Form W filed belatedly, the assessee is not entitled to have the refund passed. On the specific query thus made to the Revenue as to whether the monthly Returns have not been taken up for consideration, it is informed that as of today the Revenue is to take up the monthly returns for assessment. 9. Section 22 prescribes the procedure laid down under the Act for the purpose of passing an Order on the Returns filed. Sub Section (1) of Section 22 states that the assessment in respect of a dealer shall be on the basis of a return submitted in the prescribed manner within the prescribed period. Sub Section (2) states that where the returns are accompanied by proof of payment of tax and the documents prescribed, the Officer shall accept the returns and pass an assessment order thereon. The selection by the Commissioner for detailed scrutiny is provided under Sub Section (3). As far as the present proceedings are concerned, given the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue Added Tax Act, 2006. 9. It is therefore submitted that the Impugned Order granting relief to the Respondent/Dealer is liable to be set aside. 10. The learned Government Advocate for the Appellants would further submit that the Writ Court ought not to have entertained the Writ Petition instead ought to have directed the Respondent/Assessee to file an appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. 11. On the other hand, the learned counsel for the Respondent/Dealer would submit that the Order of the Writ Court is well reasoned and does not warrant any interference in the hands of the Court. 12. That apart, the learned counsel for the Respondent/Dealer would further submit that the Writ Appeal is also without merits and therefore, it is liable to be dismissed. 13. We have considered the arguments advanced by the learned Government Advocate for the Appellants and the learned counsel for the Respondent/Dealer. 14. There is no dispute that the refund claims were filed on 02.07.2008 for the respective periods and therefore, notices were issued to the Respondent to show cause as to why their refund claims filed by the Respondent should not be rejected as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne hundred and eighty days from the date of making zero rate sale such credit shall lapse to Government. 22. For better understanding it will also be useful to refer to Rule 11(2) of the Tamil Nadu Value Added Tax Rules, 2007 before amendment and after amendment vide Notification No.SRO A-11/2010 dated 6th April 2010 are reproduced below:- Rule 11 of the Tamil Nadu Value Added Tax Rules, 2007 Before Amendment After Amendment 11. Refunds 1. ... 2. The dealer who claims refund due to sale effected by him under sub-section (1) of section 18 shall file an application in electronic Form W to the assessing authority along with copies of invoices or bills of related purchases within one hundred and eighty days from the date of accrual of such claim. The assessing authority after verification of the correctness of the claim, shall issue refund within ninety days from the date of the receipt of the application in electronic Form W. 11. Refunds 1. ... 2. The dealer who claims refund due to sale effected by him under sub-section (1) of Section 18 shall file an application in electronic Form W to the assessing authority along with copies of invoices or bills of related purcha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 read with Rule 11(2) of the Tamil Nadu Value Added Tax Rules, 2007 as it stood during the period in dispute, the benefit of refund cannot be denied. The Respondent cannot deny legitimate benefit on the exports in the form of refund of Input Tax Credit. 30. Further we are of the view that export incentives in the form of refund of Input Tax Credit should not be denied and ought not to be denied as export bring precious foreign exchange to the country. These export incentives were conceived of and are being given at the time when the country was facing shortage of foreign currency when foreign exchange reserves were depleted impelling the Parliament as also the State Legislatures to boost exports in a bid to usher the foreign exchange into the country. 31. Question of restrictions if any statutorily can be said to have been put in a place only after 2010 pursuant to amendment to Section 18(3) of the Tamil Nadu Value Added Tax Act, 2006 vide Amendment Act 9 of 2010 with effect from 1st April 2010 as notified by G.O.Ms.No.24AA dated 02.03.2010 and amendment to Rule 11(2) of the Tamil Nadu Value Added Tax Rules, 2007 vide Notification No.SRO A-11/2010 dated 06.04.2010 with effec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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