2021 (11) TMI 296

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....er/dealer, the details of the impugned orders and writ petitions are as follows: SI.No. Date of the Impugned order Reference of the Impugned order Month for which refund has been claimed Writ Petition 1 13.09.2021 TIN33162201952/2013-14 May 2013 W.P.No.23507 of 2021 2 13.09.2021 TIN33162201952/2013-14 June 2013 W.P.No.23510 of 2021 3 13.09.2021 TIN33162201952/2013-14 July 2013 W.P.No.23516 of 2021 4 13.09.2021 TIN33162201952/2013-14 August 2013 W.P.No.23517 of 2021 5 13.09.2021 TIN33162201952/2013-14 September 2013 W.P.No.23522 of 2021 3. The impugned orders are adverbatim the same, the difference being only the months i.e., various months in the As....

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.... of TNVAT Rules is couched, the dealer / writ petitioner should file the refund application along with copies of invoices and bills related to purchases; c) In the instant case, writ petitioner did not respond to 03.09.2021 notices and produce the records; d) a personal hearing was, in fact, granted. 6. This Court, with the consent of learned counsel on both sides, took up the main writ petition as the matter turns on a very narrow compass. 7. A careful perusal of the impugned orders reveals that it does not mention that personal hearing was granted. To be noted, 03.09.2021 notices were served on the writ petitioner / dealer on 04.09.2021, excluding 04.09.2021, 7 days elapsed on 11.09.2021 and the impugned orders hav....

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....documents followed by a personal hearing. 9. Before concluding this matter, it is made clear that the above is recorded to say that the language of sub-Rule (2) of Rule 11 of TNVAT Rules is clear that an applicant qua refund should annex the invoices or bills related to purchases along with this refund application and personal hearing is not statutorily imperative and therefore this order will not serve as a precedent in these aspects of the matter. In the case on hand, the respondent has chosen to call upon the refund applicant to produce documents and has also chosen to give an opportunity of personal hearing and therefore, this order is being passed. 10. Learned counsel for writ petitioner submits, on instructions, that the writ pe....