Pre-condition payment of 10% may be subtracted from ITC that hasn’t been used
Fact and issue of the case
Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondents.
By this common order, both the writ petitions are disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents by directing the first respondent to number the appeal filed by the petitioner against the order passed by the second respondent, which have been impugned before the first respondent.
Observation of the court
The first respondent shall number the appeal by permitting the petitioner to debit the amounts that are lying unutilized in the petitioner’s Electronic Credit Ledger towards pre-deposit under Section 107(6) of the Tamil Nadu Goods and Services Tax Act, 2017 and dispose the same on merits and in accordance with law in its turn. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.
In the result, appeal of the assessee is allowed and ruled in favour of the assessee