Section 142 of the CGST Act, 2017 – Refund –- The petitioner challenged order dated 09.07.2021 and prayed for directions to the Respondent to grant refund in the event of reversal of ITC carried forward by filing Form TRAN-1. The counsel for the petitioner submitted that the only impediment according to the Revenue was that, the petitioner did not file Form-W within the time limit. The petitioner submitted a reply on 23.05.2016 followed by a reminder dated 30.12.2016, where, all the documents were submitted to the respondent. There are transitional provisions under the Act especially under Section 142.  The court observed that on 23.05.2016 a reply-cum-request has been made by way of an application requiring the erstwhile VAT authorities to consider the refund, for which supporting documents have been annexed. The respondent waited till the TNVAT regime to come to an end on the introduction of the GST regime from 01.07.2017. Even in respect of the applications which were filed and pending before the appointed date 01.07.2017, the same could have been disposed of under the existing law ie., the TNVAT Act, which is possible under the transitional provision viz., Section 142(3) of the Act. Without considering the application of the petitioner for refund, the present order of reversal of the alleged inadmissible input tax credit with penalty and interest was made.

Held that:- The Hon’ble High Court directed the respondent to consider the application submitted by the petitioner on 23.05.2016 and during the consideration, notice shall be given to the petitioner to have a personal hearing Till such time, the impugned order shall be kept in abeyance.