M/S.Shri Ramalinga Mills Limited vs The Assistant Commissioner (Ct)
2022 Latest Caselaw 2054 Mad

                                                                 W.P.(MD) Nos.4926 and 4927 of 2018

                             BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                DATED: 08.02.2022

                                                    CORAM:

                                  THE HONOURABLE MR.JUSTICE C.SARAVANAN

                                       W.P.(MD) Nos.4926 and 4927 of 2018


                 M/s.Shri Ramalinga Mills Limited,
                 Rep. by its Chairman T.R.Dinakaran,
                 212, Ramasamy Nagar,
                 Aruppukottai.                                  ... Petitioner in both petitions
                                                       /vs./

                 The Assistant Commissioner (CT),
                 Commercial Tax Building,
                 Aruppukottai,
                 Virudhunagar District.                         ... Respondent in both petitions

                 Common Prayer: Writ Petitions filed under Article 226 of the Constitution of
                 India for issuance of Writ of Manadamus, to direct the respondent herein to
                 consider the representation, dated 25.01.2018 filed by the petitioner and refund
                 and amount of Input Tax Credit reversed by him 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.




                 1/4

https://www.mhc.tn.gov.in/judis
                                                                        W.P.(MD) Nos.4926 and 4927 of 2018

                 In both petitions:

                                  For Petitioner     : Mr.S.Karunakar

                                  For Respondent     : Mr.V.Nirmalkumar
                                                       Government Advocate

                                                   COMMON ORDER


                             These Writ Petitions are disposed of considering the fact that the decision

                 of the learned Single Judge of this Court in M/s.Everest Industries Limited

                 Vs. The State of Tamil Nadu and another vide order dated 06.02.2017 in

                 W.P.(MD)No.7969 of 2014 etc batch, has been appealed again before the

                 Division Bench of this Court and that the orders are awaited in W.A.No.1260 of

                 2017. In case, the aforesaid appeal is dismissed, the respondent is directed to

                 consider the petitioner's representation, dated 25.01.2018 and pass appropriate

                 orders on merits for refunding the amounts.            It is needless to state that the

                 petitioner shall also be heard, before such orders are passed on merits and in

                 accordance with law. No costs.



                 Index : Yes / No                                                    08.02.2022
                 Internet : Yes / No
                 sji

                 2/4

https://www.mhc.tn.gov.in/judis
                                                    W.P.(MD) Nos.4926 and 4927 of 2018




                 To:

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




                 3/4

https://www.mhc.tn.gov.in/judis
                                       W.P.(MD) Nos.4926 and 4927 of 2018




                                                   C.SARAVANAN, J.

sji

W.P.(MD)Nos.4926 and 4927 of 2018

08.02.2022

https://www.mhc.tn.gov.in/judis