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TMI Blog2024 (9) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner was indeed entitled to refund of amount pre-deposited pursuant to the order of the Appellate Deputy Commissioner dated 18.10.2013 pursuant to which, a fresh revised Assessment Order was also passed on 24.07.2015. At best, the respondents could have appropriated the balance tax liability due of Rs. 3,902.00/- from and out of the amount pre-deposited under Section 51 of the TNVAT Act, 2006, while filing appeal against the Assessment Order dated 21.10.2010. Although the petitioner may have wrongly followed the procedure by transitioning the amount, the issue is revenue neutral as admittedly the Commercial Tax Department was duty bound to refund the amount that was pre-deposited as condition for filing appeal before the Appellate Depu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Commissioner (CT), Saligramam Assessment Circle, Chennai passed revised Assessment Order dated 24.07.2015 for the Assessment Year 2006-2007 whereby, the tax that was demanded from the petitioner was confined only to Rs. 53,279/- after adjusting a sum of Rs. 49,377/-. The balance to be paid by the petitioner was restricted to Rs. 3,902.00/-. Accordingly, Form-3 was also issued to the petitioner. 5. Operative portion of the Revised Assessment Order dated 24.07.2015 passed by the Assistant Commissioner (CT), Saligramam Assessment Circle, Chennai for the Assessment Year 2006-2007 under the provisions of the CST Act reads as under:- Accordingly, the dealers have filed the connected documents, which were verified and found to be admissible. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 which was calculated at Rs. 4,29,354/-. 8. The petitioner also preferred an appeal under Section 107 of the TNGST Act, 2017 before the Deputy Commissioner (ST), GST-Appeal, Chennai-I, Chennai - 6. 9. By an order dated 26.10.2021, the Deputy Commissioner (ST), GST Appeal, Chennai-I, Chennai - 6 also rejected the appeal, which is now subject matter of challenge in this writ petition. 10. Learned Government Advocate for the respondents would submit that there is no merits in the challenge to the impugned order as the petitioner was not entitled to transition the amount pre-deposited pursuant to the Assessment Order dated 24.07.2015 passed by the Assistant Commissioner (CT), Saligramam Assessment Circle, Chennai. It is submitted that the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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