https://www.taxtmi.com/caselaws?id=263375 The Court set aside the rejection of a refund claim filed manually, emphasizing that a Circular prohibiting manual filing could not override Rule 11(2) of the Tamil Nadu Value Added Tax Rules, 2007. The petitioner's challenge was upheld, directing the first respondent to consider the manual filing and process the claim in accordance with the law. This decision reinforces the importance of adherence to statutory rules in handling refund claims and highlights the need for administrative actions to align with legal provisions to ensure fairness and compliance with the rule of law in tax-related disputes. en-us Thu, 04 Oct 2012 00:00:00 +0530 Tue, 01 Sep 2015 07:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263375 The Court set aside the rejection of a refund claim filed manually, emphasizing that a Circular prohibiting manual filing could not override Rule 11(2) of the Tamil Nadu Value Added Tax Rules, 2007. The petitioner's challenge was upheld, directing the first respondent to consider the manual filing and process the claim in accordance with the law. This decision reinforces the importance of adherence to statutory rules in handling refund claims and highlights the need for administrative actions to align with legal provisions to ensure fairness and compliance with the rule of law in tax-related disputes. Case-Laws VAT and Sales Tax Thu, 04 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263375