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2020 (3) TMI 12 - HC - GSTRefund of Input tax credit - Section 142(3) of the Tamil Nadu Goods and Services Tax Act, 2017 - HELD THAT:- The material on record discloses that the appellant had also moved an application dated 28.06.2018 for refund of the Input Tax Credit claimed under the TNVAT Act and this application was without prejudice to their rights under Section 140(3) of the TNGST Act. The appellant had also challenged the various provisions of the CGST and TNGST Acts in this regard in W.P.(MD)Nos.18723 & 18724 of 2018, with regard to the time limit of 90 days in processing the applications for the credit of the Input Tax Credit. Pending the two writ petitions, the learned Single Judge, dismissed the instant writ petitions as being per-mature, by observing that it was open to the appellant to make appropriate modifications in the prayer in the pending writ petitions ie.,W.P.(MD)Nos. 18723 & 18724 of 2018, challenging the Rules of the CGST and TNGST to take care of the relief as prayed for in the writ petitions. Today, the learned Counsel for the appellant has withdrawn the writ petitions being W.P.(MD)Nos.18723 & 18724 of 2018. In view of the fact that the writ petitions have been withdrawn, we direct the respondents to consider the application dated 28.06.2018, submitted by the appellant for refund of the Input Tax Credit under the provisions of the TNVAT Act, independently and on its own merits. Appeal allowed.
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