2016 (10) TMI 438

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.... For the Petitioner : Mr. P.V.Sudakar   For the Respondent : Mr. Manokaran Sundaram, A.G.P., O R D E R Heard Mr. P.V.Sudakar, learned counsel for the petitioner, and Mr. Manokaran Sundaram, learned Additional Government Pleader, appearing for the respondent. 2. The petitioner, who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Add....

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....efund the excess amount of tax, as per the refund order. The said writ petition was disposed of, by directing the respondent to consider the representation, dated 24.12.2015. However, that order has not been complied with by the first respondent therein, but he chose to issue a notice, dated 26.04.2016, based on certain queries raised by the Deputy Commissioner (CT). This notice is impugned in thi....

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....by the respondent. 5. However, the learned Additional Government Pleader, appearing on behalf of the respondent, on instructions, submitted that, such a procedure is being followed by the authorities while effecting refund. 6. Even assuming that there is some manual of procedures formulated by the Commercial Taxes Department, which obviously has no statutory force, it has to be seen as to wh....