Myers Tyre Supply (India) Limited Versus State of Tamil Nadu and Ors.>2018(11)LCX0041

2018(11)LCX0041

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

THE HONOURABLE MR. JUSTICE G.R.SWAMINATHAN

Myers Tyre Supply (India) Limited

Versus

State of Tamil Nadu and Ors.

W.P.(MD)Nos.19464 & 19465 of 2018 decided on 12/11/2018

Advocated By -

Mr.N.Inbarajan

PRAYER in W.P.(MD) No.19464 of 2018: Petition filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the 1st respondent to herein to permit the petitioner to access and upload the electronic credit ledger in Form GST PM T-2 so as to upload the Central Excise transitional of credit of Rs.6,74,926/- and the input credit accrued under the provisions of the Tamil Nadu Value Added Tax Act, 2006 amounting to Rs. 30,44,254/- as prayed by the petitioners in their application dated 27.02.2018.

PRAYER in W.P.(MD) No.19465 of 2018: Petition filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the 1st respondent to grant refund of the accrued input tax credit under the provisions of the Tamil Nadu Value added Tax Act, 2006 amounting to Rs.30,44,254/- in exercise of power under Section 142(3) of the Tamil Nadu Goods and Services Tax Act, 2017 read with Section 19(18) of the Tamil Nadu Value Added Tax Act, 2006 as prayed for by the petitioner in their application dated 28.06.2018.

C O M M O N_O_R_D_E_R

Since the issue involved in both the cases are one and the same, both the writ petitions are disposed of by this common order.

2. The petitioner herein in both the writ petitions are one and the same. The petitioner has already filed W.P.(MD) Nos.18723 and 18724 of 2018 questioning the validity of Rule 117 of Sales Goods and Service Tax. Both the writ petitions are still pending before the Hon'ble Division Bench. These two writ petitions, admittedly, are consequential in nature. Unless the petitioner is able to obtain relief in W.P.(MD) Nos.18723 and 18724 of 2018, these writ petitions cannot be allowed. In other words, the reliefs to be granted in these writ petitions are dependent on the relief to be secured by the petitioner in the other two writ petitions.

3. Therefore, the present writ petitions are clearly premature in character. In fact, the writ petitioner can as well amend the prayers in other two writ petitions by incorporating the present prayers also. The respondents cannot have any objection to the said course of action.

4. Granting liberty to the petitioner herein to apply for amending the prayers in the other two writ petitions by including the prayer now made, the petitions are closed as premature. No costs.

12.11.2018

Index : Yes / No
Internet: Yes / No
sts

G.R.SWAMINATHAN,J.,

sts

1) The Assistant Commissioner (ST),
West Veli Street Assessment Circle,
Dr.Thangaraj Salai,
Madurai 625 020

2) Goods and Services Tax Net Work Ltd.,
(East) Wing, 4^thFloor,
World Market,
New Delhi 110 037

3) The State of Tamil Nadu,
Represented by its Secretary,
Commercial Taxes and Religious,
B2 Department,
Fort st. George, Chennai 600 009

4) Union of India,
Represented by its Secretary,
Ministry of Finance,
Department of Revenue,
New Delhi.

Common Order in
W.P.(MD)Nos.19464 &
19465 of 2018

12.11.2018