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TMI Blog2024 (2) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... sion or not - levy of interest under the impugned order was contrary to Section 50(3) of the TNGST Act or not - HELD THAT:- Nonetheless, the petitioner has assailed the order on the ground that it travels beyond the scope of revision proceedings under Section 108 of the TNGST Act. No findings were recorded with regard to this objection in the impugned order. The petitioner also contended that int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioner : Mr.S.Muthu Venkataraman For the Respondent : Mr.T.N.C.Kaushik, Additional Government Pleader (T) ORDER By this writ petition, an order dated 08.12.2021 in revision proceedings under the Tamil Nadu Goods and Services Tax Act, 2017 (the TNGST Act) is assailed. 2. The petitioner is engaged in the manufacture and supply of passenger cars. The said supply is made at conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he refund order did not warrant revision under the facts and circumstances. By contending that the law as it stood, on the date of application, permitted a refund claim in respect of unutilised ITC arising out of both inputs and input services, learned counsel submits that the revision proceedings travel beyond the scope of Section 108 of the TNGST Act. The second contention is that the levy of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch amendment by a Division Bench of this Court and the Hon'ble Supreme Court, learned Additional Government Pleader submits that no interference is warranted with the impugned revision order. 5. As submitted by learned Additional Government Pleader, the amended Rule 89(5), including its retrospective operation, was upheld by the Division Bench of this Court in a batch of cases, where the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the matter is remanded for reconsideration. The respondent is directed to provide a reasonable opportunity, including a personal hearing, to the petitioner and thereafter issue a speaking order. This exercise shall be completed within a maximum period of two months from the date of receipt of a copy of this order. 8. The writ petition is disposed of on the above terms. There will be no order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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