Mrs.Narmadha Sampath, learned Special Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal.
T.S.SIVAGNANAM,J RS
2. The petitioner seeks a direction to the respondent to consider their representation dated 07.8.2017 and refund the amount of input tax credit reversed by the petitioner under Proviso to Section 19(2) of the Tamil Nadu Value Added Tax Act, 2006 by applying the decision of this Court in the case of Everest Industries Limited Vs. State of Tamil Nadu [reported in (2017) 100 VST 158].
3. The learned Special Government Pleader appearing for the respondent would point out that as against the said decision in Everest Industries, the State has chosen to prefer writ appeals and that the writ appeals are in the process of being numbered.
4. Thus, taking note of the fact that the writ appeals are yet to be numbered and as on date, there is no order of interim stay operating against the decision in Everest Industries, the writ petition is disposed of with a direction to the petitioner to submit a fresh application, along with a copy of this order, to the respondent seeking appropriate relief. If such application is made, the respondent is directed to consider the same and pass orders on merits and in accordance with law, within a period of twelve weeks from the date of receipt of a copy of this order. No costs.
05.9.2017 Internet : Yes WP.No.23913 of 2017