2023 (1) TMI 331

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.... made in the listing on 09.12.2022. A scanned reproduction of the same is as follows: W.P.No.33043 of 2022 and W.M.P.No.32451 of 2022 M.SUNDAR, J., Ms.N.V.Lakshmi, learned counsel on record for writ petitioner is before this Court. 2. Subject matter Of the captioned writ petition pertains to 'an order dated 06.04.2022 bearing order No.ZB3304222253181' [hereinafter 'impugned order' for the sake of convenience and clarity] vide which the respondent has rejected a refund claim made by the writ petitioner on the ground that supplies have been made to 100% 'EOU' ['Export Oriented Unit'] and is therefore deemed report. 3. In and by the impugned Order, the refund prayer w....

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....ated 09.12.2022 has to be read as an integral part and parcel of this order, the short forms, abbreviations and other short references used in the earlier order will continue to be used in the instant order also for the sake of convenience and clarity. 5.Today Ms.N.V.Lakshmi, learned counsel on record for the writ petitioner and Mr.C.Harsha Raj, Additional Government Pleader (Taxes) [Revenue Counsel] for the sole respondent are before this Court. 6.Adverting to the earlier proceedings, learned revenue counsel submits that as regards a statutory appeal under Section 107 of TN-GST Act, the sole respondent is not the appellate authority and the appellate authority is 'Deputy Commissioner (ST), GST Appeal-II, Annexe Building, 3rd Floo....

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....rit petitioner shall refile the second refund application (already filed) as appeal (in appeal format) before second respondent; (b) The second respondent/Appellate Authority shall construe the appeal to have been presented on 12.07.2022 which is the date of second refund application and proceed with the appeal on its own merits and in accordance with law; (c) This order or the observations made in this order will neither impede nor serve as an impetus qua the appeal for either the Revenue or the writ petitioner/dealer. In other words, the observations made in this order will not come in the way of Appellate Authority making an order on merits and in accordance with law; (d) The Appellate Authority shall deal with....