9911796707
TMI Blog2024 (6) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation - HELD THAT:- In view of the fact that the respondents have failed to satisfactorily explain the recourse to the proviso to Section 78, the petitioner is entitled to a refund. Petition is allowed by directing the first respondent to either refund the recovered amount or recredit the same to the petitioner's Electronic Cash or Credit Ledgers, as the case may be, within one month from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the first appellate authority. She points out that appeals were lodged on 06.04.2023. However, she submits that recovery proceedings were initiated even prior to the expiry of the three month period and that amounts were debited from the petitioner's Electronic Cash and Credit Ledgers in February 2023. She submits that this Writ Petition was filed in the said facts and circumstances. 3. Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable person to make such payment within such period less than a period of three months as may be specified by him. 5. The proviso to Section 78 of the Tamil Nadu Goods and Service Tax Act, 2017, may be invoked only if the proper officer records in writing the reason as to why he considers it expedient in the interest of the revenue to require the taxable person to make payment even before the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecified by him. It is only against this early recovery of the taxes from the GST Electronic Credit Ledger and Electronic Cash Ledger of the taxable person, the petitioner had approached the Honourable Court, for necessary relief. 33. With regard to the averments made in Para 50 of the affidavit, it is submitted that the First Respondent is ready to issue the refund of recovered amount by way of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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