2019 (8) TMI 662

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....ssment made with regard to 'Assessment Year 2015-2016' ['said AY' for brevity] and the same is the genesis of this matter. After the aforesaid order, 'Goods and Services Tax' ['GST' for brevity] Regime started operating on and from 01.07.2017, which is the appointed day. 4. It is not in dispute that prior to 01.07.2017, writ petitioner was a registered dealer under 'Tamil Nadu Value Added Tax Act 2006 (Tamil Nadu Act 32 of 2006)' [hereinafter 'TNVAT Act' for brevity]. Writ petitioner was filing monthly returns under Section 21 and there was deemed assessment under Section 22(2) of TNVAT Act. 5. When things stood as above, it is the case of the writ petitioner that writ petitioner resorted to....

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....de impugned order, the CST assessment made on 31.05.2017 to the tune of little over 33.71 lakhs was scaled down to little over 13.92 lakhs by accepting the 'C' and 'H' forms filed by the writ petitioner pertaining to concessional rate of tax and exemption respectively. 7. Though the impugned order has accepted 'C' and 'H' forms filed by the writ petitioner, the same has been assailed, as according to the writ petitioner, writ petitioner's request to adjust part of the aforesaid little over 1.76 crores ITC that was given up towards this liability has not been acceded to. 8. Respondent has filed a counter affidavit and Revenue counsel adverting to the counter affidavit submits that ITC sought to be made s....