2024 (2) TMI 763

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....r>GST<br>Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.S.Muthu Venkataraman For the Respondent : Mr.T.N.C.Kaushik, Additional Government Pleader (T) ORDER By this writ petition, an order dated 08.12.2021 in revision proceedings under the Tamil Nadu Goods and Services Tax Act, 2017 (the TNGST Act) is assailed. 2. The petitioner is engaged in the manufacture ....

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.... on multiple grounds. The first ground of challenge is that the refund order did not warrant revision under the facts and circumstances. By contending that the law as it stood, on the date of application, permitted a refund claim in respect of unutilised ITC arising out of both inputs and input services, learned counsel submits that the revision proceedings travel beyond the scope of Section 108 o....

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....t of the amended Rule 89(5) and the subsequent upholding of such amendment by a Division Bench of this Court and the Hon&#39;ble Supreme Court, learned Additional Government Pleader submits that no interference is warranted with the impugned revision order. 5. As submitted by learned Additional Government Pleader, the amended Rule 89(5), including its retrospective operation, was upheld by the ....