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MYRES TYRE SUPPLY (INDIA) LIMITED vs. THE ASSISTANT COMMISSIONER (ST) , MADURAI GOODS AND SERVICES TAX NET WORK LTD., THE STATE OF TAMIL NADU, UNION OF INDIA
(Madras High Court)

Hon'ble Judges:

A.P.SAHI
SUBRAMONIUM PRASAD
Pet. Counsel
N.inbarajan
Res. Counsel
Vr.shanmuganathan
B.vijay Karthikeyan
S.karthick

Petitioner / Applicant

MYRES TYRE SUPPLY (INDIA) LIMITED

Respondent THE ASSISTANT COMMISSIONER (ST) , MADURAI GOODS AND SERVICES TAX NET WORK LTD., THE STATE OF TAMIL NADU, UNION OF INDIA
Court Madras High Court
State

Tamilnadu

Date Feb 26, 2020
Order No.

W.A.(MD)No.345 of 2019

Citation

2020(2) TAXREPLY 1473
Original Order
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ORDER

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 ₹ 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. 2. The material on record discloses that the appellant had also moved an application dated 28.06.2018 for refund of the Input Tax Credit 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 TNGST Acts in this regard in W.P.(MD)Nos.....

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