Refund of excess Input Tax Credit - Merely because the TNVAT Act, 2006 was substituted with Tamil Nadu...

Refund of excess Input Tax Credit - Merely because the TNVAT Act, 2006 was substituted with Tamil Nadu Goods and Service Tax Act, 2017 with effect from 1.7.2017 by itself did not mean that the petitioner would be entitled to refund merely because the petitioner filed Form Transfer-1 - The petitioner cannot be found fault with .....

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