The petitioner in these Writ Petitions prays for a Writ of Mandamus directing the respondent to complete the assessments in respect of Assessment Years 2013-2014 and 2014-2015 that deal with the applicability of proviso to section 19(2)(v) of the Tamil Nadu Value Added Tax Act, 2006 to the inter- State sales of goods manufactured by the petitioners and granting refund of input tax credits reversed by the petitioner vide application dated 10.4.2017.
2. Heard Mr.N.Inbarajan, learned counsel appearing for the petitioner and Mr.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent. By consent, the writ petitions are taken up for final disposal.
3. The petitioners had reversed the input tax credit availed by them under protest contending that the proviso to section 19(2)(v) of the Tamil Nadu Value Added Tax Act, 2006 applies to only traders and not manufacturers. Consequently, they sought a refund of the amount reversed.
4. The parties do not dispute that the assessments for the periods 13-14 and 14-15 have not been completed so far. It is also not in dispute that the issue involved therein viz., the applicability of the proviso under Section 19(2)(v) of the TNVAT Act is covered by a decision of this Court reported in [2017] 100 VST 158 (Mad) in favour of the petitioner. Therefore, it is for the Assessing Authority to adjudicate upon the said issue in the light of the aforesaid decision and pass final orders of assessment. The request for refunds as sought for by the petitioner, will have to be considered by the Assessing Authority, upon finalization of the assessments as stated supra.
DR.ANITA SUMANTH,J.
vga
5. Accordingly, both the writ petitions are disposed of, directing the respondent to pass orders of assessment in respect of assessment years 2013- 2014 & 2014-2015 and decide on the refunds sought, taking into consideration the decision of this Court reported in [2017] 100 VST 158 (Mad). The Assessing Officer shall pass orders within a period of four weeks from the date of receipt of a copy of this order, after providing an opportunity of hearing to the petitioner. No costs.
16.06.2017 Speaking / Non speaking Index : Yes / No vga Note: Issue order copy on 20.06.2017 To The Assistant Commissioner (CT), Anna Salai II Assessment Circle, 'Sire Mansion', 621, Anna Salai, Chennai 600 006.
W.P.Nos.15192 & 15193 of 2017