https://www.taxtmi.com/caselaws?id=392868 Where a refund claim for accrued Input Tax Credit had been kept aside as premature because related writ petitions were pending, the Madras High Court held that withdrawal of those connected proceedings required the refund application to be examined independently on its own merits. The earlier dismissal could not continue to rest on a challenge that had been abandoned, and the authorities were directed to decide the refund request separately within the time fixed by the Court. The assessee therefore succeeded, and the premature dismissal was set aside. en-us Wed, 26 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392868 Where a refund claim for accrued Input Tax Credit had been kept aside as premature because related writ petitions were pending, the Madras High Court held that withdrawal of those connected proceedings required the refund application to be examined independently on its own merits. The earlier dismissal could not continue to rest on a challenge that had been abandoned, and the authorities were directed to decide the refund request separately within the time fixed by the Court. The assessee therefore succeeded, and the premature dismissal was set aside. Case-Laws GST Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392868