2020 (6) TMI 682

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....MAHADEVAN For Petitioner in both W.Ps. : Mrs. R.Hemalatha For Respondents in both W.Ps. : Mr. J.Ramesh, AGP., for R1 Ms. Dhanamadhri, AGP, for R2 C O M M O N O R D E R Today, these matters are taken up by this Court through Video Conferencing, CISCO Webex Meeting, on account of COVID-19. 2. Challenging the circular dated 20.10.2011 issued by the first respondent and the consequential notice d....

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....SC) with regard to reopening of the assessment does not render assistance to the case of the petitioners. Accordingly Question No.6 is answered against the petitioners. 63. In the result, (1) the challenge to the impugned circular is held to be unnecessary since the circular is a non statutory circular and is in the nature of guideline and the prayer for quashing the circular is rejected. (2....

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....paid vis-a-vis the goods manufactured from and out of the goods purchased and to examine as to whether they fall within any of the restrictions contained in Section 19 of the VAT Act. The Assessing Officer has to conduct an exercise by which it is to be ascertained as to whether the representation made by the dealer is justified and is not hit by any any of the restrictions and conditions containe....

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....taking given by the dealer in Form W is with regard to information furnished for the purpose of verification by the Assessing Officer under Rule 11(2) of the VAT Rules for being entitled to refund under Section 18(2). Therefore, it is not as if the Act does not provide a remedy in the event of a wrong or erroneous refund sanctioned when Section 18 cannot be treated as an independent provision but ....