9911796707
TMI Blog2024 (4) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... as to be returned back, therefore, the said excess payment of more than Rs. 1,36,563/- have been made as a carry forward by way of ITC in the next year starting from 1st July, 2017, therefore, such a claim made by the dealer has to be considered as to whether the previous year excess tax had been by her, for which, she is entitled to get for such a credit, without going into that aspect, since the revenue has passed a cryptic order making such a demand from the dealer when it was challenged before this Court, the learned Judge also has accepted the said version of the revenue side, which in our considered view, may be erroneous. Thus, it is held that the order impugned passed by the learned Judge is liable to be interfered with - the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Writ Petition. 4. The learned Judge, who dealt with the matter, has held that the record would show for the month ending June, 2017, the entry under the head 'excess input tax credit' at column 11 is shown as '0.00'. This fact has been captured in the impugned order. Therefore, the learned Judge has held that in the light of the said findings, the contention of the writ petitioner that she had a credit limit appears to be incorrect and accordingly, the said Writ Petition was dismissed, as against which only the present appeal has been directed. 5. However, Mr.Raja Karthikeyan, learned counsel appearing for the appellant, has pointed out that in column 10 of the return, it has been specifically mentioned that the Net Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides and have perused the materials placed before this Court. 11. As has been rightly pointed out by the learned counsel appearing for the appellant that, the net tax payable on the previous year has been shown both for the State GST as well as Central GST in minus, that means, if it is zero balance nothing to be returned, if it is in minus, the tax excessively paid previously has to be returned back, therefore, the said excess payment of more than Rs. 1,36,563/- have been made as a carry forward by way of ITC in the next year starting from 1st July, 2017, therefore, such a claim made by the dealer has to be considered as to whether the previous year excess tax had been by her, for which, she is entitled to get for such a credit, with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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