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TMI Blog2017 (9) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... ut in clauses (i) to (vi) of sub-section (2) of Section 19, the assessee should be able to claim the ITC, with a caveat in so far as clause (v) is concerned - the respondent directed to consider the petitioner's letter/representation, dated 01.06.2017, filed on 05.06.2017, taking note of the decision of the Court in M/s. Everest Industries Ltd.'s case - petition allowed by way of remand. - Writ Petition No. 18462 of 2017 - - - Dated:- 21-8-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. N. Murali For the Respondent : Mr. K. Venkatesh ORDER Heard Mr. N. Murali, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent. 2. In this Writ Petition, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /representation, dated 04.07.2017, and to refund the amount of input tax credit (ITC) reversed by the petitioner, under proviso to Section 19 (2) of TNVAT Act, 2006 by applying the decision of this Court, in the case of (M/s. Everest Industries Ltd., Vs. State of Tamil Nadu, rep. by Secretary and another) in W.P.No.7969, 10585 of 2014, etc., (batch) dated 06.02.2017. 3. In the decision referred to supra, a batch of cases was heard by the Court, involving interpretation of proviso to Section 19 (2) (ii) of TNVAT Act. The Court, after elaborately considering the submissions made on behalf of the dealers as well as Revenue, held as follows:- 20. A careful reading of Section 19 would show that a dealer is entitledto claim ITC in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19(2) of the 2006 Act. Therefore, the limitation provided in the proviso would apply only vis-a-vis the purpose specified in clause (v) and not qua other purposes set out in clause (i) to (iv) and (vi) of Section 19(2) of the 2006 Act. 20.4 If, that be the conclusion, then, surely, none of the impugned orders can sustain. The fact that, the proviso, on account of erroneous interpretation by the Revenue, was causing difficulties for the manufacturers, is exemplified by the Statement of Objects and Reasons which was set forth, at the time of introduction of Act 5 of 2015. 21. A perusal of the relevant extract of the Statement of Objects and Reasons would show that insertion of the proviso to Section 19(2) of 2006 Act had led to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the learned Additional Government Pleader for the respondent, it appears that the State is in the process of preferring Appeals by re-presenting the Appeal papers and the Appeals are yet to be numbered. The settled legal position being that, mere pendency of the Appeal without interim order will not amount to the grant of stay of the order passed by the Lower Court or Lower Forum. In the instant case, it appears that the Appeals filed by the State are yet to be numbered. Therefore, this Court is inclined to issue appropriate direction in this Writ Petition, however, leaving it open to the respondent to pursue their Appeal in the meantime. A similar relief, was sought for, in the case of (M/s. Abirami Engineering Company Vs. The Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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