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TMI Blog2016 (11) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... o challenge before the Hon'le the Supreme Court by the petitioner themselves. Therefore, the question is as to whether the petitioner would be eligible to claim tax credits in terms of Section 19(11) of the Act. Therefore, the decision to be taken by the Hon'ble Supreme Court would have a direct bearing on the issue involved. Therefore, necessarily, the proceedings before the respondent should awa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the petitioner that the petitioner has filed Special Leave Petition before the Hon'ble Supreme Court against the order of dismissal of the Writ Petitions filed by the petitioner challenging Section 19(11) of the Tamil Nadu VAT Act and the matter is now pending before the Hon'ble Supreme Court in SLP (Civil) No.14350 of 2016 and was last listed on 6.5.2016. It is submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue is pending before the Hon'ble Supreme Court, and therefore, proceedings before the respondent should await the decision of the Apex Court. At this stage to enable to petitioner to seek the benefit under Section 23 of the Act, he is required to make an application, which the petitioner has not done though a plea has been raised in their objections stating that similar issue is pending bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, pending decision by the Hon'ble Supreme Court. 6. In the result, the Writ Petition is disposed of directing the respondents to keep the impugned order of assessment in abeyance and not initiate any action for recovery for the dues, till the Hon'ble Supreme Court disposes of the Special Leave Petition No.14350 of 2016. No costs. Consequently, W.M.P.No.14504 of 2016 is closed. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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