2018 (8) TMI 526

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.... : Mr. R. Kumar For The Respondents : Mr. M. Hariharan Addl. Government Pleader (T) COMMON ORDER Heard Mr.R.Kumar, learned counsel for the petitioner and Mr.M.Hariharan, learned Additional Government Pleader (T) for the respondent. 2. In these writ petitions, the petitioner has challenged the orders passed by the respondent dated 09.01.2018 relating to the assessment years 2013-14 and 2014-15....

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....lable credit of the petitioner as on 30.06.2017. 6. The learned counsel for the petitioner refers to Section 19(18) of the Tamil Nadu Value Added Tax Act, 2006, which states that the excess of input tax credit, if any, after adjusting shall be carried forward to the next year or refunded. 7. Since the Goods and Service Tax Act came into force with effect from 01.07.2017, the question of carrying....