2019 (11) TMI 992

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.... the Respondents in both W.P.s : Mr.M.Hariharan Additional Government Pleader for R1 Mr.K.S.Ramasamy standing counsel for R2 COMMON ORDER These writ petitions are filed seeking for mandamus directing the first respondent to refund the input tax credit lying in the petitioner's erstwhile VAT account and CENVAT account respectively, as the petitioner has been declared as a non-performing a....

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....e authorities may site a particular provision of GST and deny the benefit. 5. I do not think that the petitioner can apprehend so and file the writ petitions seeking mandamus straighaway without making any demand before the concerned authorities. Unless the demand is made and it is not considered, the petitioner is not entitled to approach this Court and seek for such relief. 6. Accordingly,....