9911796707
TMI Blog2024 (6) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... r Respondents : Mr. V. Prashanth Kiran Government Advocate ORDER By this Writ Petition, the petitioner seeks a direction for recredit or refund of the amounts recovered pursuant to assessment orders pertaining to assessment years 2017-2018, 2018-2019 and 2019-2020. 2. Learned counsel for the petitioner submits that the assessment orders were issued on 28.12.2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counter affidavit, particularly paragraphs 6 and 10 thereof. On such basis, he contends that the action of the respondents in initiating recovery measures is justified. 4. Section 78 of the Tamil Nadu Goods and Services Tax Act, 2017 is as under:- "78. Initiation of recovery proceedings.- Any amount payable by a taxable person in pursuance of an order passed under this Act shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been placed on record to justify invoking the proviso to Section 78 of the applicable GST enactments. 6. In the counter affidavit, the respondents have stated as under in paragraphs 10 and 33 thereof: "10. It is submitted that the fourth respondent had recovered the amount both from the Electronic Credit Ledger and Electronic Cash Ledger even before the expiry of the 90 days under pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dger respectively if the petitioner preferred a refund application in the GST portal." 7. In view of the fact that the respondents have failed to satisfactorily explain the recourse to the proviso to Section 78, the petitioner is entitled to a refund. 8. Consequently, W.P.No.13104 of 2023 is allowed by directing the first respondent to either refund the recovered amount or recredit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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