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2018 (8) TMI 526 - HC - VAT and Sales TaxInput tax credit - double claim of input tax credit - Section 19(18) of the Tamil Nadu Value Added Tax Act, 2006 - Held that:- It is admitted fact that there is an excess input tax credit to the credit of the petitioner. Even assuming that the respondent wanted to reverse the input tax credit, he ought to have deducted the same from the available credit of the petitioner as on 30.06.2017. Since the Goods and Service Tax Act came into force with effect from 01.07.2017, the question of carrying forward does not arise. The petitioner is entitled to maintain an application for refund - The respondent misdirected himself in the manner in which the proceedings should have been conducted, resulting in, an erroneous order. Had the respondent afforded an opportunity of personal hearing, these writ petitions itself could have been avoided and proper assessment orders could have been passed. The matter requires to be remanded to the respondent for fresh consideration - appeal allowed by way of remand.
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