HC allows manual application for Claim for Refund of Eligible excess ITC

Tvl. Ramana Textiles Private Limited Vs Commissioner of State GST and Commercial Taxes (Madras High Court) The present Writ Petition has been filed seeking for a writ of Mandamus to direct the respondents to refund the eligible excess ITC amount for the month of January to March 2018, based on the petitioner’s application dated 13.02.2019 in accordance with law within the time frame. 2. The learned Counsel appearing for the petitioner would submit that originally he had made an application for refund the eligible ITC amount before the third respondent and the same was rejected directing ...