The State Of Tamil Nadu vs Tvl.S.R.Resins And Chemicals ...
2025 Latest Caselaw 994 Mad

Madras High Court

The State Of Tamil Nadu vs Tvl.S.R.Resins And Chemicals ... on 16 July, 2025

Author: Anita Sumanth

Bench: Anita Sumanth

    2025:MHC:1674


                                                                                             W.A.No. 2140 of 2025

                              IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                         DATED: 16.07.2025

                                                              CORAM :

                              THE HONOURABLE DR.JUSTICE ANITA SUMANTH
                                                and
                             THE HONOURABLE MR.JUSTICE N. SENTHILKUMAR

                                                    W.A.No. 2140 of 2025
                                                            and
                                                   C.M.P.No. 16198 of 2025

                     1.The State of Tamil Nadu
                       Rep. by the Secretary to the Government,
                       Commercial Taxes Department,
                       Fort St.George, Chennai – 9.

                     2.The Commissioner of Commercial Taxes,
                       Ezhilagam, Chepauk,
                       Chennai – 5.

                     3.The Assistant Commissioner (ST),
                       Annur Assessment Circle,
                       Coimbatore.                                                              .. Appellants

                                                                       vs

                     Tvl.S.R.Resins and Chemicals Industries,
                     Rep. by its Partner A. Vasuhi,
                     No.58/105, Athipalayam Road,
                     Chinnavedapatti,
                     Coimbatore – 641 049.                                                     .. Respondent
                     Prayer : Writ Appeal filed under Clause 15 of Letters Patent against order
                     dated 25.02.2022 made in W.P.No. 38334 of 2022.


                                  For Appellants     :        Mr.C.Harsha Raj

                     1/4



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                                                                                             W.A.No. 2140 of 2025

                                                              Special Government Pleader

                                  For Respondent     :        Mr.S.Kaarthick
                                                              for Mr.A.Chandra Sekaran

                                                       JUDGMENT

(Delivered by Dr.ANITA SUMANTH.,J) Learned Special Government Pleader appearing for the appellants

would submit that the issue that arises for consideration relating to

reversal of input tax credit under Section 19(2)(v) of the Tamil Nadu

Value Added Tax Act, 2006 is covered against the State by a decision of

this Court in State of Tamil Nadu and another V. Everest Industries

Limited ((2022) 103 GSTR 10.

2. In light of the same, we see no reason to admit this Writ Appeal

and dismiss the same. However, the State has filed an appeal as against

the aforesaid decision of this Court and by order dated 01.04.2024 in a

batch of Special Leave Petitions, S.L.P.(C) Diary Nos.6031 of 2024 etc.

batch, the Supreme Court has issued notice on the applications seeking

condonation of delay as well as in the Special Leave Petitions and has

granted an order of stay of refund pursuant to the impugned order of this

Court, until further orders.

3. In the interests of consistency, as similar orders have been

passed in other matters as well, while reiterating that this Writ Appeal is

dismissed, we grant liberty to the State to revive the present Writ Appeal,

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if the result of the Special Leave Petitions pending before the Supreme

Court be in its favour. No costs. Connected miscellaneous petition is

closed.

[A.S.M., J] [N.S., J] 16.07.2025 sl Index:Yes/No Speaking order Neutral Citation:Yes

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DR. ANITA SUMANTH,J.

and N. SENTHILKUMAR.,J

sl

and

16.07.2025

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