TaxTMI 
TaxTMI 
2024 (6) TMI 752
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.... Year 352/2017 (TNVAT) dated 16.11.2017 relating to the Assessment Year 2011-12 pursuant to the petitioner's representation dated 24.08.2021 and their reminders dated 23.10.2021 and 14.04.2022 and consequently, issue Refund Voucher for the Excess Taxes paid by the petitioner as per Rule 14(18) of the Tamil Nadu Value Added Tax Rules, 2007 together with interest @ 6% per annum as per Section 42(5) of the Tamil Nadu Value Added Tax Act, 2006. 2. The petitioner had earlier suffered an adverse order in the hands of the respondent on 21.07.2017. By the aforesaid order, the respondent had ordered reversal of amount of Rs. 32,38,636/- as detailed below:- ITC REVERSAL: ITC REVERSAL to be done u/s 19(5)(a) : Rs. 3238636/- ADD : ....
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....that the appellants had not made reversal. It is an admitted fact that they are manufacture of student note book and purchased paper both from the other state dealers as well as local dealer. The note book manufactured out of the raw material of paper purchased from local dealer is exempted and falling under item No.55 of Part B of the IVth schedule to the TNVAT ACT. If the note books are manufactured out of the raw material of paper purchased from other state dealers, it is liable to be taxed at 5% and falling under item No. 132 of Part B of Ist Schedule to the TNVAT ACT. As per the judicial report in Civil Appeal No.2806 of 2015 dated 24/11/2015 in the matter of Commercial Tax Officer Vs. A. Infrastructure the reversal made on the m....
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..... The said Writ Petitions came to be allowed at the time of admission on 15.09.2020 with the following observations:- "3. Therefore, the respondent is directed to give effect to the order granted in favour of the writ petitioner and also make the consequent refund along with interest @ statutory rate. The respondent is given eight (8) weeks time to comply with this direction. 4. These writ petitions are allowed, accordingly. No costs." 6. It is submitted that instead of fully complying with the above directions of this Court in the order dated 15.09.2020 in W.P.(MD) Nos. 11693 and 11696 of 2020 and the order of the Appellate Deputy Commissioner (ST) (FAC) dated 16.11.2017, the respondent has passed an order dated 18.03.2021 and granted....
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....dated 19.07.2022 in this Writ Petition:- d. since the statutory obligation also cast on it for pursuing the proper application of law of TNVAT, the learned Appellate Authority ignoring the legal background, instead deliberately ordered to refund even the ITC already reversed in the return and balance of ITC was carried over to the next year by the petitioner, hence the plea for refund of ITC was considered by it and allowed when there was no ITC left really; e. the Departmental representative would appear on behalf of the assessing officer also not raised the clear point of law to be applied in this regard, but failed to rebut the wrong claim and there was no chance for the assessing authority to present and argue the case before the fo....
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.... by the Tribunal on 08.12.2022 and the further appeal is now pending before this Court which is yet to be numbered. 10. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 11. In my view, the order of the Appellate Deputy Commissioner (ST) (FAC) dated 16.11.2017 had attained finality. Unless the said order is set aside in the manner known to law, the respondent ought to have complied with the order instead of deviating from the same. This conduct of the respondent is clearly in violation of the decision of the Hon'ble Supreme Court in the case of Union of India and others Vs. Kamalakshmi Finance Corporation Ltd., (1991) 55 ELT 433 : (1992)....