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Refund of ITC lying in the petitioner's erstwhile VAT account as well as CENVAT account.

Input Tax Credit — Writ petitions are filed seeking to refund the input tax credit lying in the petitioner's erstwhile VAT account and CENVAT account respectively, as the petitioner was declared as a non-performing asset by the Canara Bank. Thee petitioner filed these writ petitions straightaway without making any demand to that effect by way of refund claim before the concerned authorities. Writ Petitions disposed of, by granting liberty to the petitioner to make such demand before the concerned authorities. — Mse Industries Vs. The Assistant Commissioner, The Deputy Commissioner, CGST Gst Bhawan Race Course Road, Coimbatore [2019] 18 TAXLOK.COM 042 (Madras)