High Court Upholds Right to File Under Section 84 TNVAT Act for Input Tax Credit Despite Previous Writ Petition Dismissals

HC ruled in favor of petitioner's right to file under Section 84 of TNVAT Act, 2006 regarding input tax credit denial. Court determined that the Section 84 application was timely, and previous dismissals of writ petitions due to latches did not bar this remedy. Despite unavailability of appellate remedy under Section 51, Section 84 remedy remains valid, especially given settled law favoring assessees. Court quashed order dated 11.05.2022 and remanded case back to respondent for fresh merit-based determination. Significant precedent established regarding availability of Section 84 remedy independent of other procedural limitations. .....

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