TMI Blog2023 (8) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... nt collected illegally or to permit the petitioner to adjust the same against further tax liability - HELD THAT:- It is noticed that a similar issue was considered by this Court in M. ARUL KUMARAN, CHAIRMAN MANAGING DIRECTOR, M/S. ROYAL MERIDIAN IMPEX INDIA PRIVATE LIMITED VERSUS THE JOINT COMMISSIONER, O/O. THE COMMISSIONER OF GST CENTRAL EXCISE, THE DEPUTY COMMISSIONER OF GST CENTRAL EXCI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequently direct the 1st respondent to either refund the amount of Rs. 12 lakhs collected illegally or to permit the petitioner to adjust the same against further tax liability. 2. No representation for the 2nd respondent. 3. Heard the learned counsel for the petitioner and the learned Junior Panel Counsel for the 1st respondent. 4. It is noticed that a similar issue was considered by thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chment of the immovable property of the petitioner made on 28.01.2021 has to be lifted in the light of Section 83 of the Tamil Nadu Goods and Services Tax Act, 2017. 7. Considering the above, the Writ Petition is disposed of directing the respondents to take suitable steps in accordance with the law laid down by this Court in M.Arul Kumaran, Chairman Managing Director, M/s.Royal Meridian Imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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