Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2022 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 964 - MADRAS HIGH COURTRefund of input tax credit (ITC) - claim of ITC had been rejected on the ground that such refund would have to be tested on the anvil of Section 19 of the Act that sets out certain conditions there for - HELD THAT:- The matter was adjourned on 29.11.2022 after directing the learned Additional Government Pleader, who appears for the State, to produce the records relating to and culminating into MoU dated 07.07.2008, entered into between the State of Tamil Nadu and the petitioner. The direction was given specifically to understand the role played by the Commercial Taxes Department in such matters. Today, letter bearing No.7916/C1/2021-2 dated 01.12.2022 is placed before me wherein the Secretary to Government conveys to the Principal Secretary/Commissioner of Commercial Taxes Department the position that refund is liable to be granted by the Commercial Taxes Department under MoU dated 07.07.2022, without reference to the provisions of the law relating to ITC. Mr.Prasanth Kiran, learned Government Advocate, would convey that the Commercial Taxes Department accedes to this position. Nothing further survives in these matter and these writ petitions are allowed.
|