https://www.taxtmi.com/caselaws?id=348661 The proviso to Section 19(2) of the Tamil Nadu Value Added Tax Act, 2006 was earlier construed as limiting reversal of input tax credit to the situation covered by clause (v), and not to the other purposes mentioned in Section 19(2). Mere pendency of the State's appeals, without any interim stay, did not suspend that interpretation. In that setting, the respondent was required to examine the petitioner's representations for cancellation of input tax credit reversal and refund on their own merits, while taking note of the earlier decision, and to pass orders in accordance with law. en-us Fri, 18 Aug 2017 00:00:00 +0530 Wed, 27 Sep 2017 09:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348661 The proviso to Section 19(2) of the Tamil Nadu Value Added Tax Act, 2006 was earlier construed as limiting reversal of input tax credit to the situation covered by clause (v), and not to the other purposes mentioned in Section 19(2). Mere pendency of the State's appeals, without any interim stay, did not suspend that interpretation. In that setting, the respondent was required to examine the petitioner's representations for cancellation of input tax credit reversal and refund on their own merits, while taking note of the earlier decision, and to pass orders in accordance with law. Case-Laws VAT and Sales Tax Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348661