TMI Blog2020 (11) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004. There is also alternative prayer for allowing the aforesaid amount i.e. ₹ 3,14,284/- to be carried forward by way of TRAN-1 Return. The concerned respondents-authorities are directed to decide the application of this petitioner for refund of input tax credit for ₹ 3,14,284/- in accordance with law, rules, regulations and government policies applicable to the facts of the case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with interest as applicable till the realization of amount, which is refund is due as per the provisions of the section 38 of DVAT act, 2005 by virtue of input credit on the purchase being made more than output liability. OR IN THE ALTERNATIVE B. To pass a order judgment/order and direct the respondent to allow, amount ₹ 3,14,284/- (three lacs fourteen thousand two eighty four ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020, which has been decided vide judgment and order dated 05.10.2020. Accordingly, the aforesaid amount of the input tax credit may be paid to this petitioner by the respondents. It is further submitted that an application has already been made in this regard but the respondents are not deciding the same. 4. In view of the aforesaid submissions and having heard learned counsel for both the side ..... X X X X Extracts X X X X X X X X Extracts X X X X
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