2017 (12) TMI 1482

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....Mr. S. Rajasekar For the Respondent : Mr. K. Venkatesh ORDER Heard Mr. S. Rajasekar, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, the learned Government Advocate appearing for the respondent. Since the issue involved in these Writ Petitions are identical in nature, all these Writ Petitions were taken up together and disposed of by this common order. 2. For the s....

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....m, in which, the refund has to be made. 4. The question would be, as to whether the respondent was justified in simply returning the Form-W, for the reasons assigned in the impugned notice. This very issue was considered by the learned Single Judge of this Court, in R.K.Knits vs. Assistant Commissioner (CT), Adyar II Assessment Circle, Chennai and Ors. reported in [(2015) 84 VST 521 (Madras)]. ....

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....ble provision for zero rated sales. Admittedly, the dealer had been making a claim in terms of rule 10 (10) in his monthly returns and there was no denial of the fact that the claim had been made within the time specified under the Act. In the face of the admitted fact as to the filing of Form I remaining undisputed, there was no justification in the contention of the Assistant Commissioner that F....

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....r all the above reasons, these Writ Petitions are disposed of, by directing the petitioners to re-present the Form-W along with the copy of the decision rendered in R.K.Knits (referred to supra), and on receipt of the application/Form-W, the respondent shall afford an opportunity of hearing to the petitioners/Authorized Representative of the petitioners and pass orders on merits and in accordance ....