Madras High Court
Tvl.Shakthi Tech vs State Tax Officer on 7 February, 2020
Author: Anita Sumanth
Bench: Anita Sumanth
Writ Petition Nos.2912 and 2913 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07.02.2020
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
Writ Petition Nos.2912 and 2913 of 2020
Tvl.Shakthi Tech
8B, Siruvani Nagar
Bharathiyar University,
Coimbatore – 641 046
.... Petitioner in both W.Ps
Vs
State Tax Officer,
Velandipalayam Circle
Coimbatore
.... Respondent in both W.Ps
PETITIONs filed under Article 226 of The Constitution of India praying for
the issuance of Writ of Certiorarified Mandamus calling for the records of the
respondent in order dated 26.11.2019 in TIN 33206202695/2012-13 and quash
the same and consequently direct the respondent to grant refund to the
petitioner along with interest under Section 42(5) of TNVAT Act, 2006 pursuant
to application made vide Form W for the months of August and September,
2012.
For Petitioner : Mr.Adithya Reddy
For Respondent : Mr.Hariharan
Additional Government Pleader
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Writ Petition Nos.2912 and 2913 of 2020
COMMON ORDER
Mr.Hariharan, learned Additional Government Pleader accepts notice for the respondent. Since the issue falls within a short compass and has also been decided in an earlier order of this Court, the matter is taken up for final disposal even at the stage of admission by consent expressed by both counsel.
2. The impugned orders reject a claim for refund for the months of August and September, 2012 on the sole ground that the claim has not been made online. Form W has been filed manually, hence, the respondent Officer has rejected the same stating that from 01.01.2012, it was mandatory for the document to have been filed online.
3. This very issue has been considered by this Court in Tvl.Mahaajay Spinners India Pvt. Ltd. V. The Commercial Tax Officer (W.P.No.28275 of 2016 dated 30.08.2016), wherein this Court at paragraph 6 states that filing of claim via a manual form cannot be a ground to reject the petitioners' application for refund. In that case, it appears that the application was also belated and thus the Court at paragraph 7 had directed the respondent to look into the admissibility as well as genuinity of the claim and then pass appropriate orders, holding that delay in submission of a manual form would not be a proper ground for refusal of the application.
4. In the present case, there is no dispute on the position that the turnover has been derived from direct exports and are thus zero rated. The petitioner has filed monthly returns on time. The claim for refund is also in time. 2/4 http://www.judis.nic.in Writ Petition Nos.2912 and 2913 of 2020 Barring the fact that it is in a manual form, there is no other infirmity that arises. Till date there has been no disturbance of the deemed assessments for the months in question.
5. In the light of the aforesaid admitted factual position, the impugned orders are set aside and the claims directed to be processed and refund issued as expeditiously as possible.
6. These Writ Petitions are allowed. No costs.
07.02.2020 Index : Yes/No Speaking Order/Non speaking Order sl To State Tax Officer, Velandipalayam Circle Coimbatore 3/4 http://www.judis.nic.in Writ Petition Nos.2912 and 2913 of 2020 Dr.ANITA SUMANTH,J.
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