Myres Tyre Supply (India) Ltd. VS Assistant Commissioner (ST)

The instant appeal concerns a challenge to an order dated November 12, 2018, relating to Writ Petition (MD) Nos. 19464 and 19465 of 2018. The primary relief sought in the writ petition is a Writ of Mandamus, specifically requesting the Assistant Commissioner (Sales

the withdrawal of these petitions, the instant appeal focuses on challenging an order dated 12.11.2018 relating to Writ Petition (MD) Nos. 19464 & 19465 of 2018. The primary relief sought in the original writ petition was a Writ of Mandamus directing the Assistant Commissioner (Sales Tax), West Veli Street Assessment Circle, Madurai, to grant a refund of accrued Input Tax Credit amounting to Rs. 30,44,254/- under Section 142(3) of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act) read with Section 19(18) of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act).

The appellant had previously applied for this refund on 28.06.2018 under the TNVAT Act while reserving their rights under Section 140(3) of the TNGST Act. Additionally, they had challenged certain provisions of the CGST (Central Goods and Services Tax) and TNGST Acts through another set of writ petitions (MD Nos. 18723 & 18724 of 2018), specifically contesting the 90-day time limit for processing applications for Input Tax Credit.

During the pendency of these writ petitions, the Single Judge dismissed the instant writ petitions (MD Nos. 19464 & 19465 of 2018) as premature, suggesting that modifications could be made in the pending petitions (MD Nos. 18723 & 18724 of 2018) to address the relief sought. Subsequently, the appellant’s counsel has withdrawn MD Nos. 18723 & 18724 of 2018, prompting the appellant to pursue relief solely through the instant appeal.

In essence, the appeal now seeks to overturn the dismissal of the original writ petitions and obtain the mandamus directing the Assistant Commissioner to grant the refund of Input Tax Credit under the relevant provisions of the TNVAT Act and TNGST Act. The withdrawal of the other writ petitions clarifies the appellant’s focus on this specific relief.

The instant appeal concerns a challenge to an order dated 12.11.2018 related to W.P.(MD)Nos.19464 & 19465 of 2018. These writ petitions sought a Writ of Mandamus to direct the Assistant Commissioner (Sales Tax), West Veli Street Assessment Circle, Madurai, to grant a refund of accrued Input Tax Credit under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (‘TNVAT Act’), amounting to Rs.30,44,254/-. This claim was made under Section 142(3) of the Tamil Nadu Goods and Services Tax Act, 2017 (‘TNGST Act’) read with Section 19(18) of the TNVAT Act.

The appellant had earlier submitted an application dated 28.06.2018 for refund of Input Tax Credit under the TNVAT Act, explicitly stating that this was without prejudice to their rights under Section 140(3) of the TNGST Act. Additionally, the appellant had filed Writ Petitions (W.P.(MD)Nos.18723 & 18724 of 2018) challenging certain provisions of the CGST (Central Goods and Services Tax) and TNGST Acts, particularly contesting the 90-day time limit for processing such applications.

During the pendency of these writ petitions, the Single Judge dismissed the instant writ petitions (W.P.(MD)Nos.19464 & 19465 of 2018) as premature. It was suggested that modifications could be made to the prayer in the pending writ petitions (W.P.(MD)Nos.18723 & 18724 of 2018) to accommodate the relief sought regarding the rules under the CGST and TNGST Acts.

Recently, the appellant’s counsel withdrew W.P.(MD)Nos.18723 & 18724 of 2018. Consequently, the court directed the respondents to independently consider the application dated 28.06.2018 for refund of Input Tax Credit under the TNVAT Act, based solely on its merits. The respondents were instructed to complete their assessment within twelve weeks from the date of receipt of the court’s order.

This direction signifies the court’s decision to proceed with the refund claim under the TNVAT Act, separate from the withdrawn writ petitions challenging the procedural aspects under the CGST and TNGST Acts.

The instant appeal challenges an order dated 12.11.2018 pertaining to Writ Petition (MD) Nos. 19464 & 19465 of 2018. The petition sought a Writ of Mandamus directing the Assistant Commissioner (Sales Tax), West Veli Street Assessment Circle, Madurai, to grant a refund of accrued Input Tax Credit (ITC) under the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act), amounting to Rs. 30,44,254/- under Section 142(3) of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act) read with Section 19(18) of the TNVAT Act.

The appellant had earlier filed an application on 28.06.2018 for refund of ITC under TNVAT Act, while also challenging provisions of CGST and TNGST Acts in another petition (W.P. Nos. 18723 & 18724 of 2018) regarding the processing time of 90 days for ITC applications. The writ petitions were dismissed as premature by the learned Single Judge, who suggested modifying the prayer in the pending petitions to address the relief sought.

Subsequently, the appellant withdrew W.P. Nos. 18723 & 18724 of 2018. Following this withdrawal, the Court directed the respondents to independently consider the application dated 28.06.2018 for ITC refund under TNVAT Act on its merits, within twelve weeks from the date of the order. The order dated 12.11.2018, which was the subject of the current appeal, was set aside under these terms.

The withdrawal of the writ petitions (W.P. Nos. 18723 & 18724 of 2018) was stated to be without prejudice to the appellant’s right to seek refund of ITC and challenge the time limits under CGST and TNGST Acts. Consequently, the Writ Appeal was allowed, with no costs imposed.

In summary, the appeal addressed issues related to ITC refund under TNVAT Act and procedural aspects concerning the withdrawal and consideration of writ petitions challenging GST laws, resulting in a favorable outcome for the appellant regarding the refund claim.

Download PDF:

For Reference Visit:

Read Another Case Law:

GST Case law: