9911796707
TMI Blog2024 (8) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... ount that was due and payable to the Petitioner after the adjustment of the tax liability of the Petitioner for various assessment years - HELD THAT:- The challenge to the Impugned Order is unsustainable. However, the appropriation made in the Impugned Order is unsustainable. If the amounts are due and payable to the Petitioner after adjustment of the tax they have to be refunded back to the Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Government Pleader (Pondicherry) for the Respondent. 2. In this writ petition, the Petitioner has prayed for a Writ of Certiorarified Mandamus to quash the Impugned Order dated 10.12.2021 passed by the Respondent for the Assessment Year 2017-2018 under the provisions of Central Sales Tax Act, 1956. 3. The Petitioner is aggrieved by the Impugned Order in so far as it seeks to appropriate the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax liability of the Petitioner under the provisions of Central Sales Tax Act, 1956. 5. The learned counsel for the Petitioner would submit that the balance of Rs. 5,89,030/- ought to have been refunded back to the Petitioner. 6. During the course of hearing, the learned Additional Government Pleader (Pondicherry) for the Respondent submitted that the amount has been appropriated by the Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed to refund a sum of Rs. 5,89,030/- to the Petitioner. Since the amount is refundable, the Respondent is directed to refund the amount by crediting the amount in the Electronic Cash Register in terms of Section 142(8)(b) of the CGST Act. 10. The writ petition stands disposed of with the above observations and directions. No cost. Consequently, connected miscellaneous petition is closed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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