2024 (4) TMI 1003

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....ndent : Mrs.K.Vasanthamala Government Advocate (Taxes) ORDER An order rejecting an application for refund of unutilised input tax credit is challenged in this writ petition. 2. The petitioner states that he is engaged in the business of manufacturing and supplying cotton yarn out of combed cotton and synthetic stable fibre. On account of the fact that the inputs purchased by the petitioner are ....

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....ala, learned Government Advocate (Taxes) accepts notice for the respondent. She points out that the petitioner failed to reply to the notice for rejection or appear before the Officer on 05.01.2024. Consequently, she submits that the respondent was constrained to reject the refund application. 5. On perusal of the impugned order, the following reasons are set out for rejecting the application. ....