https://www.taxtmi.com/caselaws?id=414373 The court overturned the impugned order under Section 73 of the TN-GST Act, allowing the respondent to file a refund application under Section 54. The court emphasized the respondent's acknowledgment of the balance amount in the Department's possession and directed the refund application to be considered on its merits and in accordance with the law. The writ petition was disposed of accordingly, with no specific order as to costs. en-us Fri, 22 Oct 2021 00:00:00 +0530 Wed, 03 Nov 2021 09:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414373 The court overturned the impugned order under Section 73 of the TN-GST Act, allowing the respondent to file a refund application under Section 54. The court emphasized the respondent's acknowledgment of the balance amount in the Department's possession and directed the refund application to be considered on its merits and in accordance with the law. The writ petition was disposed of accordingly, with no specific order as to costs. Case-Laws GST Fri, 22 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414373