2021 (11) TMI 154

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.... Captioned main writ petition has been filed assailing an order dated 22.06.2021 bearing Reference No. GSTIN: 33AATCS2912D1ZH (hereinafter referred to as 'impugned order') which has been made by the sole respondent. 2. To be noted, this Court is informed that the impugned order has been made under Section 73 of the 'Tamil Nadu Goods and Services Tax Act, 2017' ('TN-GST Act&#3....

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....e light of the stated position of the Revenue that there is a balance qua the writ petitioner in the hands of the Department, the impugned order has to necessarily go. As all that the writ petitioner wants is his money back irrespective of the nomenclature under which it is returned to him. The impugned order is set aside recording the stated position of the respondent leaving it open to the writ ....