9911796707
TMI Blog2016 (6) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... complicated and disputed questions of fact, and therefore, necessarily, the petitioner has to avail Appeal remedy available under the statute. This Court is not inclined to entertain the Writ Petition against the impugned order, but inclined to direct the petitioner to avail the Appeal remedy - petition disposed off. - Writ Petition No. 35782 of 2015 - - - Dated:- 28-6-2016 - T. S. Sivagnan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 09.05.2007, stated reasons for reversal of credit of input tax given effect to by them in the monthly returns in Form-I, filed under the TNVAT Act, 2006, for the months of January, 2007, February, 2007 and March, 2007. 3. According to the respondent, the reversal of input tax credit given effect to, is not actually the reversal of input tax credit, but the same is the VAT amount, not avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that the decision of the Tribunal in T.A.No.23 of 2010, is of little avail to the petitioner, since the decision was rendered without taking into consideration of Section 41 of the TNVAT Act. It is clear that the petitioner's claim for refund was disbelieved and the claim stood rejected on factual grounds. 5. The issue involves complicated and disputed questions of fact, and therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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