2021 (11) TMI 154

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..... lature under which it is returned to him. The impugned order is set aside recording the stated position of the respondent leaving it open to the writ petitioner to file an application for refund in the aforesaid manner if so advised and if so desired. Though obvious it is made clear that such refund application shall be considered on its own merits and in accordance with law. Petition dispos .....

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..... epts notice on behalf of lone respondent, on instructions submits that there is a balance of ₹ 5,29,327/- (Rupees Five lakhs twenty nine thousand three hundred twenty seven) in the hands of the respondent. However, learned Revenue counsel submits that this is a matter for refund and for this purpose, the writ petitioner may have to make an application for refund in accordance with TN-GST Act .....

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