Case Law Details
Myres Tyre Supply (India) Limited Vs Assistant Commissioner (ST) (Madras High Court)
In addition to writ with High Court appellant had also moved an application for refund of the Input Tax Credit (ITC) claimed under the TNVAT Act and this application was without prejudice to their rights under section 140(3) of the TNGST Act. The appellant had also challenged the various provisions of the CGST and Tamil Nadu Goods and Services Tax Act, 2017 Acts in this regard with regard to the time limit of 90 days in processing the applications for the credit of the Input Tax Credit.
In view of the fact that the writ petitions have been withdrawn, we direct the respondents to consider the application submitted by the appellant for refund of the Input Tax Credit under the provisions of the TNVAT Act, independently and on its own merits.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
The instant appeal is a challenge to an order dated 12.11.2018 in W.P.(MD)Nos.19464 & 19465 of 2018. The prayer in the writ petition is for a Writ of Mandamus, directing the Assistant Commissioner (Sales Tax), West Veli Street Assessment Circle, Madurai, to grant refund on the accrued Input Tax Credit under the provisions of the Tamil Nadu Value Added Tax Act, 2006, [hereinafter referred to as ‘TNVAT Act’], amounting to Rs.30,44,254/- under Section 142(3) of the Tamil Nadu Goods and Services Tax Act, 2017 [hereinafter referred to as ‘TNGST Act’] read with Section 19(18) of the TNVAT Act.
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