2021 (4) TMI 427

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....AN For Petitioner: Mr.S.Karunakar For Respondents: Mr.G.Arjunan, Government Advocate. ORDER Heard the learned counsel on either side. 2. M/s.Tayub Mahomed Hajee Moosa and Company has filed these writ petitions in respect of the assessment years 2008-09 and 2009-10 in respect of different months. The petitioner is an exporter engaged in zero rated sale. The petitioner ought to have f....

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....justed the input tax credit or has not made a claim for refund within a period of 180 days from the date of making zero rated sales accrual of such input tax credit shall lapse to Government. 5. Though the statutory position appears to favour the stand of the respondents, as rightly pointed out by the learned counsel appearing for the petitioner the issue is no longer res integra. He drew my at....

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....ate and there was no taxable sales effected locally or interstate and Section 18 of the TNVAT Act would be applicable for zero rated sale and the dealers therein had admittedly been making a claim in terms of Rule 10(10) of the TNVAT Act, in its monthly returns and there was no denial of the fact that the claim has been made within the time specified under the Act. Therefore, the Court held that w....

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....in dispute that the petitioner's turnover relates to export turnover and which is a zero rated sale and the petitioner has also filed Form I returns on monthly basis. Therefore, the mere delay in submission of Form W or submission in the manual Form alone cannot be a ground to refuse to look into the petitioner's application for refund. 7. In the light of the above, the Writ Petit....