9911796707
TMI Blog2023 (9) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... ST, VAT & Sales Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner submits that the amounts ought to have been allowed to be adjusted. However, the respondents have not adjusted the same and therefore, the appeal filed by the petitioner on 18.01.2021 has not been numbered. 5. The learned Government Advocate for the respondents has drawn attention to the Counter Affidavit filed by the respondents. Specifically, a reference is made to Paragraph 8 wherein, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjustment there is still an excess of input tax credit, the assessing authority shall serve a notice in Form P upon such dealer". Section 42(5) of the Act specifies, "Where the tax paid under this Act is found to be in excess on assessment or revision of assessment, or as a result of an order passed in appeal, revision or review, the excess amount shall be refunded to the dealer after adjust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng adjustment of all credits in the proceedings issued. Hence the petition was misconceived as not maintainable and there was no case for the issue of a writ of mandamus because refunding the tax due on the amount returned and shall issue a voucher in Form-P to the petitioner serve upon the dealer. The petitioner has not proved any refund order for such credit with the department. Hence appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Government Advocate for the respondents. 9. The Writ Petition has to fail as no amounts remains for being adjusted towards pre-deposit in the Input Tax Credit of the petitioner. 10. Considering the above, the Writ Petition fails. However, liberty is given to the petitioner to pay 25% of tax as is contemplated under Section 51 of the TNVAT Act within a period of thirty days from the date of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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