https://www.taxtmi.com/caselaws?id=348221 The Madras HC directed consideration of a refund application relating to reversal of input tax credit under the TNVAT Act. The court noted that an earlier decision on the same issue remained operative because the State's appeal had only been presented and was not yet numbered, and no interim stay had been granted. On that basis, the respondent was required to examine the petitioner's representation, consider the earlier ruling, and pass a reasoned order on merits and in accordance with law within the stipulated time. No finding was rendered on the substantive entitlement to refund. en-us Mon, 21 Aug 2017 00:00:00 +0530 Tue, 19 Sep 2017 09:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348221 The Madras HC directed consideration of a refund application relating to reversal of input tax credit under the TNVAT Act. The court noted that an earlier decision on the same issue remained operative because the State's appeal had only been presented and was not yet numbered, and no interim stay had been granted. On that basis, the respondent was required to examine the petitioner's representation, consider the earlier ruling, and pass a reasoned order on merits and in accordance with law within the stipulated time. No finding was rendered on the substantive entitlement to refund. Case-Laws VAT and Sales Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348221