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TMI Blog2020 (3) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 28.06.2018 for refund of the Input Tax Credit claimed under the TNVAT Act and this application was without prejudice to their rights under Section 140(3) of the TNGST Act. The appellant had also challenged the various provisions of the CGST and TNGST Acts in this regard in W.P.(MD)Nos.18723 18724 of 2018, with regard to the time limit of 90 days in processing the applications for the cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its own merits. Appeal allowed. - W.A.(MD)No.345 of 2019 - - - Dated:- 26-2-2020 - MR. A.P. SAHI, CHIEF JUSTICE AND MR. SUBRAMONIUM PRASAD JJ. For Appellant : Mr. N. Inbarajan For Respondents 1 3 : Mr. VR. Shanmuganathan Special Government Pleader For Respondent No. 2 : Mr. B. Vijay Karthikeyan For Respondent No. 4 : Mr. S. Karthick JUDGMENT [SUBRAMONIUM PRAS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this application was without prejudice to their rights under Section 140(3) of the TNGST Act. The appellant had also challenged the various provisions of the CGST and TNGST Acts in this regard in W.P.(MD)Nos.18723 18724 of 2018, with regard to the time limit of 90 days in processing the applications for the credit of the Input Tax Credit. Pending the two writ petitions, the learned Single Judge, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... twelve [12] weeks from the date of receipt of a copy of this order. 4. Resultantly, the judgment impugned in this appeal dated 12.11.2018, is set aside, in the above mentioned terms. The fact that the appellant has withdrawn the two writ petitions was always without prejudice to their consideration of the applications dehors the challenge to the provisions of the CGST and TNGST Acts, regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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