https://www.taxtmi.com/caselaws?id=420385 The HC held that VAT authorities failed to decide a refund claim filed on 23.05.2016 and acknowledged the same day, despite reminders. The authorities waited until GST implementation on 01.07.2017 without passing orders. Section 142(3) of GST Act permitted disposal of pending applications under existing TNVAT Act provisions. The court found no justification for revenue's failure to decide the refund claim before ordering reversal of input tax credit with penalty and interest. The impugned order was set aside and writ petition disposed of in petitioner's favor. en-us Tue, 08 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420385 The HC held that VAT authorities failed to decide a refund claim filed on 23.05.2016 and acknowledged the same day, despite reminders. The authorities waited until GST implementation on 01.07.2017 without passing orders. Section 142(3) of GST Act permitted disposal of pending applications under existing TNVAT Act provisions. The court found no justification for revenue's failure to decide the refund claim before ordering reversal of input tax credit with penalty and interest. The impugned order was set aside and writ petition disposed of in petitioner's favor. Case-Laws GST Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420385