SSS MELANGE Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Heard Mr.S.Ramanathan, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, the learned Government Advocate, appearing for the respondent, in both these writ petitions. With consent of the learned counsel appearing for both sides, the writ petitions are taken-up for final disposal at the admission stage itself.

(2.) The petitioner, who is a registered dealer on the file of the respondent, under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short "the TNVAT Act") and Central Sales Tax Act, 1956, is before this Court, seeking for the issuance of a Writ of Mandamus, to direct the respondent to consider their petitions/letters/representations, dated 30.03.2017, and to pass revised orders, by cancelling the reversal of ITC of Rs.1,98,249/- and Rs.7,25,183/-, wrongly made, and also direct the respondent to refund the ITC of Rs.1,98,249/- and Rs.7,25,183/-, respectively.

(3.) At the outset, it has to be pointed out that, a batch of cases in M/s.Everest Industries Ltd., Vs. State of Tamil Nadu, rep. by Secretary and another, W.P.No.7969, 10585 of 2014, etc., (batch) dated 06.02.2017, was heard by the Court, involving interpretation of proviso to Section 19 (2) (ii) of TNVAT Act. The Court, after elaborately considering the submissions made on behalf of the dealers as well as Revenue, held as follows:-