Captioned main writ petition has been filed assailing an order dated 22.06.2021 bearing Reference No. GSTIN: 33AATCS2912D1ZH (hereinafter referred to as ‘impugned order’) which has been made by the sole respondent.

2. To be noted, this Court is informed that the impugned order has been made under Section 73 of the ‘Tamil Nadu Goods and Services Tax Act, 2017’ (‘TN-GST Act’ for the sake of brevity).

3. It cannot be necessary to delve into the matter in great detail as Ms.Amirta Dinakaran, learned Revenue counsel, who accepts notice on behalf of lone respondent, on instructions submits that there is a balance of ₹ 5,29,327/- (Rupees Five lakhs twenty nine thousand three hundred twenty seven) in the hands of the respondent. However, learned Revenue counsel submits that this is a matter for refund and for this purpose, the writ petitioner may have to make an application for refund in accordance with TN-GST Act and more particularly an application under Section 54 of TN-GST Act. Be that as it may, it is the stated position of the Revenue that if a refund application is made, the same will be considered on its own merits and in accordance with law.

4. In the light of the stated position of the Revenue that there is a balance qua the writ petitioner in the hands of the Department, the impugned order has to necessarily go. As all that the writ petitioner wants is his money back irrespective of the nomenclature under which it is returned to him. The impugned order is set aside recording the stated position of the respondent leaving it open to the writ petitioner to file an application for refund in the aforesaid manner if so advised and if so desired. Though obvious it is made clear that such refund application shall be considered on its own merits and in accordance with law.

5. Captioned writ petition is disposed of on above terms.

Consequently, W.M.P.No.23352 of 2021 is closed. However, there shall be no order as to costs.