2023 (12) TMI 742

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....to refund the excess tax amount to an extent of a sum of Rs.2,06,22,234/- along with interest in terms of Section 42(5) of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the 'Act') as per the assessment and refund order in CST No.50806/2013-14 dated 22.09.2022 and to quash the impugned notice dated 24.01.2023, issued by the 1st respondent. 2. Mr. Joseph Prabakar, l....

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....re-quantify the said refund. If any defect is found by the Officer, the same can only be carried out by way of re-assessment order or revision order. Therefore, he would contend that in spite of refunding the excess amount in terms of the order dated 22.09.2022, the refund Officer had issued the said impugned notice dated 24.01.2023 beyond his jurisdiction. Hence, the present writ petition has bee....

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....he petitioner had filed a refund application before the 1st respondent. At this juncture, the respondent had once again issued a notice to the petitioner and called for the particulars, as if, he is going to revise his own order. 7. As far as the 1st respondent is concerned, he has already assessed the excess tax amount and passed the refund order dated 22.09.2022. Having passed the same, the 1....