Madras High CourtWP(MD)/18587/2017disposed of

M/S.Tamilnadu Jaibharath Mills v. The Assistant Commissioner(Ct)

2022-09-29Honourable Mr Justice Mohammed Shaffiq4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 29.09.2022

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ M/s.Tamilnadu Jaibharath Mills Limited, Represented by its Director T.R.Dinakaran, Virudhunagar District.

: Petitioner Vs The Assistant Commissioner(CT), Commercial Tax Building, Aruppukottai, Virudhunagar District.

: Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, direct the respondent herein to consider the representation dated 25.05.2016 filed by the petitioner and refund the amount of Input Tax Credit reversed by them under Proviso to Section 19(2) of the TNVAT Act, 2006 by applying the judgment of this Court in W.P.No.7969 of 2014 etc batch of cases dated 06.02.2017. For Petitioner : Mr.S.Karunakar For Respondent : Mr.M.Prakash Additional Government Pleader 1/4

ORDER

The present writ petition had been filed in the nature of Mandamus, seeking a direction to the respondent herein to consider the representation, dated 25.05.2016 filed by the petitioner and refund the amount of Input Tax Credit reversed by them under Proviso to Section 19(2) of the TNVAT Act, 2006 by applying the judgment of this Court in W.P.No.7969 of 2014 etc batch of cases dated 06.02.2017.

2.The common question that arises for consideration in this Writ Petition relates to interpretation of the amendment made to Section 19(2)(v) and the insertion of the proviso to Section 19(2) vide amendment Act No.28 of 2013 and its subsequent omission vide amendment Act No.5 of 2015. The scope and ambit of the above amendments stand resolved by the Division Bench of this Court in W.A.No.1260 of 2017, dated 31.03.2022. An attempt was made to suggest that the State intends to file an appeal against the above order of the Division Bench, similar submission made has been considered and the following orders were passed in W.A.No.812 of 2019 dated 08.09.2022.

3. Though there is a request for adjournment stating that the State is proposing to file an appeal, we are inclined to dismiss this writ appeal considering the fact that the issues are now covered against the State. However, we leave it open to the State to work out their remedy before the Hon'ble Supreme Court along with other cases where an order has been passed as referred to supra.

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3. In view of the same, the Respondents shall take into account the above Division Bench judgments in W.A.No.1260 of 2017, dated 31.03.2022 and W.A.No.812 of 2019 dated 08.09.2022, while completing the assessment and pass orders in accordance with law.

4.With the above direction, this writ petition stands disposed of. No costs.

29.09.2022 Index : Yes / No Internet : Yes/ No lr To The Assistant Commissioner(CT), Commercial Tax Building, Aruppukottai, Virudhunagar District 3/4

MOHAMMED SHAFFIQ, J.

lr 29.09.2022 4/4