2015 (1) TMI 1375

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.... For the Petitioner :Mr. N. Inbarajan For the Respondent :Mr. A. R. Jayapratap Government Advocate (T) O R D E R With the consent of either side the Writ Petition itself is taken up for final disposal at the admission stage. 2.The petitioner has filed this writ petition for the aforesaid relief. The grievance of the petitioner is that the excess I.T.amount has got to be adjusted agai....

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.... be adjusted against the outstanding tax due from the assessee. 4. It is a specific contention of the petitioner that the respondent while reversing the ITC in revision proceedings has completely overlooked this aspect. 5. In view of the provisions extracted above and since the respondent has not adjusted the excess tax amount, while setting aside the impugned order dated 14.11.2014, the res....