W.A.(MD)No.345 of 2019 BEFORE MADURAI BENCH OF MADRAS HIGH COURT DATED: 26.02.2020 CORAM: HONOURABLE MR.JUSTICE A.P.SAHI, CHIEF JUSTICE AND HONOURABLE MR.JUSTICE SUBRAMONIUM PRASAD W.A.(MD)No.345 of 2019 Myres Tyre Supply (India) Limited Represented by its Additional Director, P.Gopalakrishnan, TVS Building, Post Box No.21, 7-B West Veli Street, Madurai 625 001. : Appellant Vs. 1.The Assistant Commissioner (ST), West Veli Street Assessment Circle, Dr.Thangaraj Salai, Madurai 625 020. 2.Goods and Services Tax Net Work Ltd., (East) Wing, 4th Floor, World Market, New Delhi 110 037. http://www.judis.nic.in 1/6 W.A.(MD)No.345 of 2019 3.The State of Tamil Nadu, Represented by its Secretary, Commercial Taxes and Religious B2 Department, Fort. St. George, Chennai 600 009. 4.Union of India, Represented by its Secretary, Ministry of Finance, Department of Revenue, New Delhi. : Respondents PRAYER: Writ Appeal filed under Clause 15 of Letters Patent, against order dated 12.11.2018 passed in W.P.(MD)Nos.19464 & 19465 of 2018. For Appellant : Mr.N.Inbarajan For Respondents 1&3 : Mr.VR.Shanmuganathan Special Government Pleader For Respondent No.2 : Mr.B.Vijay Karthikeyan For Respondent No.4 : Mr.S.Karthick JUDGMENT *************** [Judgment of Court was delivered by SUBRAMONIUM PRASAD, J.] instant appeal is challenge to order dated 12.11.2018 in W.P.(MD)Nos.19464 & 19465 of 2018. prayer in writ petition is for Writ of Mandamus, directing Assistant Commissioner (Sales http://www.judis.nic.in 2/6 W.A.(MD)No.345 of 2019 Tax), West Veli Street Assessment Circle, Madurai, to grant refund on accrued Input Tax Credit under provisions of Tamil Nadu Value Added Tax Act, 2006, [hereinafter referred to as 'TNVAT Act'], amounting to Rs.30,44,254/- under Section 142(3) of Tamil Nadu Goods and Services Tax Act, 2017 [hereinafter referred to as 'TNGST Act'] read with Section 19(18) of TNVAT Act. 2.The material on record discloses that appellant had also moved application dated 28.06.2018 for refund of Input Tax Credit claimed under TNVAT Act and this application was without prejudice to their rights under Section 140(3) of TNGST Act. appellant had also challenged various provisions of CGST and TNGST Acts in this regard in W.P.(MD)Nos.18723 & 18724 of 2018, with regard to time limit of 90 days in processing applications for credit of Input Tax Credit. Pending two writ petitions, learned Single Judge, dismissed instant writ petitions as being per-mature, by observing that it was open to appellant to make appropriate modifications in prayer in pending writ petitions ie.,W.P.(MD)Nos. 18723 & 18724 of 2018, challenging Rules of CGST and TNGST to take care of relief as prayed for in writ petitions. 3.Today, learned Counsel for appellant has withdrawn writ petitions being W.P.(MD)Nos.18723 & 18724 of 2018. In view of http://www.judis.nic.in 3/6 W.A.(MD)No.345 of 2019 fact that writ petitions have been withdrawn, we direct respondents to consider application dated 28.06.2018, submitted by appellant for refund of Input Tax Credit under provisions of TNVAT Act, independently and on its own merits. respondents are directed to consider same within period of twelve [12] weeks from date of receipt of copy of this order. 4.Resultantly, judgment impugned in this appeal dated 12.11.2018, is set aside, in above mentioned terms. fact that appellant has withdrawn two writ petitions was always without prejudice to their consideration of applications dehors challenge to provisions of CGST and TNGST Acts, regarding time limits for claiming Input Tax Credit and their right to claim refund of Input Tax Credit. 5.The Writ Appeal is accordingly, allowed. However, there shall be no order as to costs. [A.P.S.,CJ.,] & [S.P.,J.] 26.02.2020 Index : Yes / No Internet : Yes / No MR http://www.judis.nic.in 4/6 W.A.(MD)No.345 of 2019 To 1.The Assistant Commissioner (ST), West Veli Street Assessment Circle, Dr.Thangaraj Salai, Madurai 625 020. 2.Goods and Services Tax Net Work Ltd., (East) Wing, 4th Floor, World Market, New Delhi 110 037. 3.The Secretary, State of Tamil Nadu, Commercial Taxes and Religious B2 Department, Fort. St. George, Chennai 600 009. http://www.judis.nic.in 5/6 W.A.(MD)No.345 of 2019 HON'BLE CHIEF JUSTICE AND SUBRAMONIUM PRASAD, J. MR JUDGMENT MADE IN W.A.(MD)No.345 of 2019 26.02.2020 http://www.judis.nic.in 6/6 Myres Tyre Supply (India) Limited v. Assistant Commissioner (ST), Madurai / Goods and Services Tax Net Work Ltd, New Delhi / State of Tamil Nadu / Union of India