2017 (6) TMI 1200

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..... - the issue regarding the ITC reversal under Section 19(2)(v) of the TNVAT Act is covered by the said decision of this Court [2017 (3) TMI 279 - MADRAS HIGH COURT] and therefore, the Assessing Authority can re-consider the said issue once again - the matter is remitted back to the Assessing Officer to re-consider the said issue - matter on remand.
Mr. K. Ravichandrabaabu, J. R. L. Ramani, Sen .....

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..... ted that the Assessing Authority has to re-consider the issue relating to the ITC reversal under Section 19(2)(v) of the TNVAT Act, in the light of the above said order passed by this Court. He further contended that except the said issue viz., ITC reversal under Section 19(2)(v) of the TNVAT Act, the petitioner is not aggrieved against the assessment made on the other issues. 3. The learned Gove .....

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..... petitions are allowed in part insofar as the ITC reversal under Section 19(2)(v) of the TNVAT Act alone is concerned and the impugned orders of assessment are quashed to that effect alone. Consequently, the matter is remitted back to the Assessing Officer to re-consider the said issue viz., ITC reversal under Section 19(2)(v) of the said Act in the light of the said decision of this Court in the c .....

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