9911796707
TMI Blog2024 (8) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Justice C. Saravanan For the Petitioner : M/s.Aparna Nandakumar For the Respondent : Mr.J.Kumaran Additional Government Pleader (Pondicherry) ORDER The writ petition is disposed of after hearing the learned counsel for the Petitioner and the learned Additional Government Pleader (Pondicherry) for the Respondent. 2. In this writ petition, the Petitioner has prayed for a Writ of Certiorarifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .00 Balance Proposed :Rs. 0.00 Excess ITC adjusted against CST Tax :Rs. 7,73,027.00 4. By the Impugned Order, the aforesaid amount of Rs. 7,73,027/- has been appropriated partly to wards the tax liability of the Petitioner for the period between April 2017 to June 2017 and partly towards the tax liability of the Petitioner under the provisions of Central Sales Tax Act, 1956. 5. The lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded back to the Petitioner. 8. There is no question of lapsing of the aforesaid amount so as to enable the Government to appropriate the amounts of refund that is/was due and payable to the Petitioner under the provisions of the PVAT Act, 2007 and CST Act, 1956. 9. Under these circumstances, Respondent is directed to refund a sum of Rs. 5,89,030/- to the Petitioner. Since the amount is refundabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
