9911796707
TMI Blog2018 (4) TMI 1902X X X X Extracts X X X X X X X X Extracts X X X X ..... ontest the matter before the respondent, as there is no order passed by the respondent, rejecting the claim of refund made by the petitioner. The Writ Petition is disposed of, by directing the petitioner to submit their reply to the show cause notice, dated 05.02.2018, within 15 days from the date of receipt of a copy of this order, and on receipt of the reply, the respondent shall afford an op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nadu Value Added Tax Act, 2006 (TNVAT Act, for brevity) 3. The learned counsel appearing for the petitioner submitted that, the petitioner is eligible and entitled to the refund of excess Input Tax Credit (ITC) as provided under the TNVAT Act and Rule 10 (10) of the TNVAT Rules, 2007. It is further submitted that, so long as, there is a claim of refund of the excess ITC being carried forward d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent has taken a stand that the amount, claimed by the petitioner is not due for refund, but, it will lapse to the Government. In this regard, the respondent has issued a show cause notice, dated 05.02.2018, proposing recovery of ITC of ₹ 52,48,629/- from the dealer (petitioner) and the show cause notice was received by the petitioner on 09.02.2018. 5. In the light of the above factu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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