2020 (3) TMI 12

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..... r 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 PRASAD, J.] The instant appeal is a challenge to an order dated 12.11.2018 in W.P.(MD)Nos.19464 & 19465 of 2018. The prayer in the writ petition is for a Writ of Mandamus, directing the Assistant Commissioner (Sale .....

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..... 4 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, dismissed the instant writ petitions as being per-mature, by observing that it was open to the appellant to make appropriate modifications in the prayer in the pending writ petitions ie.,W.P.(MD)Nos. 18723 & 18724 of 20 .....

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..... rawn 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 the time limits for claiming Input Tax Credit and their right to claim refund of the Input Tax Credit. 5. The Writ Appeal is accordingly, allowed. However, there shall be no order as to costs.
Case laws, Decisions, Jud .....

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