9911796707
TMI Blog2023 (10) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner : Mr.M.A.Mudimannan For the Respondents : Ms.Amirtha Poonkodi Dinakaran Government Advocate ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondents. 2. The petitioner is aggrieved by the impugned Assessment Order dated 14.07.2020 of the first respondent in GSITN No.33AACCH9506R1Z4 for the Assessment Year 2017-2018. 3. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the section 140(1) of the SGST Act 2017, the registered person is entitled to take unutilized ITC, if any carried forward in the return relating to the period, furnished by him under existing act and under this act. In view of the above, the dealer can be carried forward ITC only, not excess tax paid by them. Hence the objections filed by the registered person are overruled and they are here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner further submitted that a copy of the said notice was not furnished to the petitioner before the impugned Assessment Order was passed. 7. That apart, the learned counsel for the petitioner submits that after the impugned Assessment Order was passed, the issue came up before this Court in a batch of writ petitions as that of the petitioner in W.P.Nos.9991 of 2020 etc batch in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440. 10. It is submitted that the issue having attained finality as far as the petitioner is concerned as the petitioner has neither filed a statutory appeal within the prescribed time nor approached this Court on an earlier occasion, this Writ Petition deserves to be dismissed on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on merits and in accordance with law under the provisions of the TNGST Act and in the light of the decision of this Court in M/s.DMR Constructions case (referred to supra) which was followed in M/s.Sekar Constructions case (referred to supra). 15. This exercise shall be carried out by the first respondent within a period of sixty days from the date of receipt of a copy of this order. Meanwhile, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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