2024 (4) TMI 515

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....Justice G. Arul Murugan For the Appellant : Mr. Raja. Karthikeyan For the Respondent : Mr. R. Suresh Kumar Additional Government Pleader (Tax) JUDGMENT R. SURESH KUMAR, J. This Writ Appeal has been directed against the order passed by the Writ Court, dated 21.06.2023, made in W.P(MD)No.27647 of 2022. 2. The appellant herein was the writ petitioner, who moved the said Writ Petitio....

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....arned Judge, who dealt with the matter, has held that the record would show for the month ending June, 2017, the entry under the head 'excess input tax credit' at column 11 is shown as '0.00'. This fact has been captured in the impugned order. Therefore, the learned Judge has held that in the light of the said findings, the contention of the writ petitioner that she had a credit li....

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....ve not been considered in proper perspective that is the reason why only on the basis of column No.14, the revenue authorities had made a demand that the carry forward of more than Rs. 1,36,563/- by the dealer is wrong, therefore, that amount has to be paid. 8. Hence the learned counsel appearing for the appellant seeks indulgence of this Court. 9. Heard Mr.R.Suresh Kumar, learned Additional....

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...., the net tax payable on the previous year has been shown both for the State GST as well as Central GST in minus, that means, if it is zero balance nothing to be returned, if it is in minus, the tax excessively paid previously has to be returned back, therefore, the said excess payment of more than Rs. 1,36,563/- have been made as a carry forward by way of ITC in the next year starting from 1st Ju....