IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11.4.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.8972 of 2011 TVL. ZODIAC TRADERS [ PETITIONER ] REP. BY ITS PARTNER: ANINDYA MUKHERJEE Vs THE COMMERCIAL TAX OFFICER SAIDAPET ASSESSMENT CIRCLE CHENNAI. [ RESPONDENT ] Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus calling for the records on the file of the respondent in TIN 33956223089/08-09 dated 25.02.2011 and quash the same as illegal against the Principles of Natural Justice and contrary to the provisions of Section 18 of the Tamilnadu Value Added Tax Act 2006 and to grant refund of the input tax paid by the petitioner for the months September'08 to February'09 as per the petitioner's application in Form-W dated 19.03.2009 and 02.04.2009 filed within the stipulated time under Rule 11 of Tamil Nadu Value Added Tax Rules 2007 read with Section 18(2) of the Tamil Nadu Value Added Tax Act 2006. For petitioner : Mr.P.Radhakrishnan For respondents : Mr.R.Mahadevan AGP (T) O R D E R At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice, if the impugned order of the respondent, dated 25.2.2011, is set aside and if the petitioner is given an opportunity to re-submit corrected copies of Form-W, as per Rule 11 of the Tamil Nadu Value Added Tax Rules, 2007, and to file all the relevant documents relating to the export sales amounting to Rs.5,00,000/- before the respondent, within a period of fifteen days from the date of receipt of a copy of this order and if the https://hcservices.ecourts.gov.in/hcservices/ respondent is directed to pass a fresh assessment order, with regard to the payment of tax by the petitioner, as well as with regard to the amount to be refunded to the petitioner, if any, considering the forms and the documents to be submitted by the petitioner, on merits and in accoradnce with law, within a period of four weeks thereafter, after giving an opportunity of personal hearing to the authorised representative of the petitioner firm. 2. The learned Additional Government Pleader appearing on behalf of the respondent has no objection for this Court passing such an order. 3. Hence, the impugned order of the respondent, dated 25.2.2011, is set aside and the petitioner is permitted to to re- submit corrected copies of Form-W, as per Rule 11 of the Tamil Nadu Value Added Tax Rules, 2007, and to file all the relevant documents relating to export sales amounting to Rs.5,00,000/- before the respondent, within a period of fifteen days from the date of receipt of a copy of this order. On the production of the said corrected copies of Form-W, as well as the relevant documents, by the petitioner, the respondent shall consider the same, on merits and in accordance with law, and pass appropriate orders thereon, after giving an opportunity of personal hearing to the authorised representative of the petitioner firm, within a period of four weeks, thereafter. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2011 is closed. lan Sd/- Asst. Registrar //True Copy// Sub Asst. Registrar To: THE COMMERCIAL TAX OFFICER SAIDAPET ASSESSMENT CIRCLE CHENNAI. + 1 cc to Spl Government Pleader (T), SR No.25918 + 1 cc to Mr. P. Radhakrishnan, Advocate SR No.25794 Writ Petition No.8972 of 2011 RV(CO) SR/18.4.2011 https://hcservices.ecourts.gov.in/hcservices/