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2024 (4) TMI 515 - MADRAS HIGH COURTCarry forward of excess payment of tax as ITC for next year - Allegation of availment of excess input tax credit - Violation of principles of natural justice - personal opportunity of hearing not granted - cryptic non-speaking order - HELD THAT:- The net tax payable on the previous year has been shown both for the State GST as well as Central GST in minus, that means, if it is zero balance nothing to be returned, if it is in minus, the tax excessively paid previously has to be returned back, therefore, the said excess payment of more than Rs. 1,36,563/- have been made as a carry forward by way of ITC in the next year starting from 1st July, 2017, therefore, such a claim made by the dealer has to be considered as to whether the previous year excess tax had been by her, for which, she is entitled to get for such a credit, without going into that aspect, since the revenue has passed a cryptic order making such a demand from the dealer when it was challenged before this Court, the learned Judge also has accepted the said version of the revenue side, which in our considered view, may be erroneous. Thus, it is held that the order impugned passed by the learned Judge is liable to be interfered with - the impugned order is set aside - matter is remitted back to the respondent revenue for reconsideration, where an opportunity of being heard to be given to the appellant dealer and who can putforth her case, based on which a final decision can be taken by the revenue - appeal allowed by way of remand.
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