2019 (11) TMI 992

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..... umstances and the prayers sought for in these writ petitions would show that the petitioner seeks for refund of Input Tax Credit lying in the petitioner's erstwhile VAT account as well as CENVAT account. However, it is seen that the petitioner has filed these writ petitions straightaway without making any demand to that effect by way of refund claim before the concerned authorities. Needless t .....

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..... oner in both W.P.s : Mr.Rahul Unnikrishnan For the Respondents in both W.P.s : Mr.M.Hariharan Additional Government Pleader for R1 Mr.K.S.Ramasamy standing counsel for R2 COMMON ORDER These writ petitions are filed seeking for mandamus directing the first respondent to refund the input tax credit lying in the petitioner's erstwhile VAT ac .....

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..... for without making any demand before appropriate authorities. 4. The learned counsel for the petitioner submitted that the authorities may site a particular provision of GST and deny the benefit. 5. I do not think that the petitioner can apprehend so and file the writ petitions seeking mandamus straighaway without making any demand before the concerned authorities .....

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