2021 (2) TMI 482 - MADRAS HIGH COURT - CST, VAT & Sales Tax

Head Note / Extract:
Time Limitation of assessment order - reversal of input tax credit on the inter-state sales effected to Government Departments - applicability of judgment of the Hon'ble Supreme Court dated 12.10.2018 in the case of TVS Motor Company Ltd. Vs. State of Tamil Nadu and others [2018 (10) TMI 887 - Supreme Court]. HELD THAT:- The tax case revision is allowed, the impugned order passed by the Tribunal is set aside and the matter is remanded to the Tribunal for a fresh consideration. The Tribunal shall permit the petitioner - dealer to file additional grounds of appeal duly supported by decisions and thereunder, the appeal shall be heard and decided on merits and in accordance with law.