1. Notice in the captioned writ petition was issued on 18-01-2017, when time was granted to the respondent to file a counter affidavit. The writ petition was renotified for 02-02-2017. On that date, again time was sought on behalf of the respondent to file a counter affidavit. The record shows that the counter affidavit has not been filed till date.
2. The limited grievance of the petitioner, is that, its claim for Input Tax Credit ('ITC' in short) for the months of December 2014 and January 2015 has been disallowed only on the ground that Form W has been filed beyond 180 days of the date of the subject exports made by the petitioner. 2.1 Insofar as the monthly return for the month of December 2014 is concerned, the petitioner has claimed ITC in the sum of Rs.7,20,162/-(Rupees Seven lakhs Twenty thousand One hundred Sixty Two Only). 2.2 Likewise, qua the month of January 2015, the petitioner has claimed ITC in the sum of Rs.6,96,565/-(Rupees Six lakhs Ninety Six thousand Five hundred Sixty Five Only).
3. It is not disputed by Mr. Kanmani Annamalai, learned Additional Government Pleader that the only reason that the ITC has been disallowed by the respondent is on the ground that Form W was filed beyond the stipulated epriod of 180 days.
4. The learned counsel for the petitioner, on the other hand, relies upon the following judgments of this Court which, according to him, take a contrary view.
(i) R.K.Knits Vs. Assistant Commissioner (CT) (2015 (84) VST 521) (Mad)
(ii) First Garment Mfg. Co. (India) Pvt. Ltd., Vs. Assistant Commissioner (2016 (88) VST 154 (Mad))
(iii) Tvl.Mahaajay Spinners India Pvt. Ltd., V. The Commercial Tax Officer (W.P.No.28275 of 2016 dated 30-08-2016)
5. Mr. Kanmani Annamalai, learned Additional Government Pleader says that the respondent needs to reconsider the matter in the light of the view taken by this Court in the aforementioned judgments.
6. Accordingly, the impugned orders are set aside with liberty to the respondents to reconsider the case in the light of the aforementioned judgments. 6.1 The needful will be done by the respondents within a period of two weeks from the date of receipt of a copy of this order. RAJIV SHAKDHER, J.
glp
7. In fine, the writ petitions are allowed as above.
7.1 Consequently, the connected miscellaneous petition shall stand closed. 7.2 However, there shall be no order as to costs.
24-02-2017 Note: Issue order copy on 16-02-2017 glp To The Assistant Commissioner [CT] Periamet Assessment Circle No.10, Palaniappa Maaligai Chennai 600 006 W.P.Nos.1011 and 1016 of 2017 24-02-2017 http://judis.nic.in