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2023 (7) TMI 872

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..... ble Ms.Justice P.T.Asha For the Petitioner : Mr.Raja. Karthikeyan For the Respondent : Mr.T. Amjadkhan Government Advocate ORDER The writ petitioner has moved this Court to set aside the order passed by the respondent in TIN.33636424248/2016-17 dated 10.10.2019. 2. It is the case of the petitioner that she is a dealer in cardamom and pepper and presently registered under the provisions of the .....

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..... -1. However, she did not have any excess credit for the year 2017. The petitioner would submit that the allegation that the petitioner did not have any excess credit is absolutely false. The petitioner would submit that from the return submitted, it is clear that the petitioner had an excess credit of Rs. 1,36,563/- (Rs.1,927/- + Rs. 1,34,636/-). The petitioner would further submit that under Sect .....

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..... month ending June, 2017, the entry under the head "excess input tax credit" at column 11 is shown as '0.00'. This fact has been captured in the impugned order. 8. In the light of the above, the contention of the petitioner that she had a credit limit appears to be incorrect. Since the entire writ petition rests on this single issue and as the same has not been proved by the petitioner, th .....

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