2021 (10) TMI 929

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....ADRAS HIGH COURT - [2021] 95 G S.T.R. 161 (Mad) & 2022 (58) G.S.T.L. 267 (Mad.)<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 31-8-2021<br>W.P.(MD) No.10624 of 2012 and WP(MD)No.1 of 2012 - -<br>CST, VAT & Sales Tax<br>THE HONOURABLE MR.JUSTICE R.SURESH KUMAR For the Petitioner : Mr. R. Krishnamoorthy for Mr.T.Bashyam For the Respondent: Mr. R. Sureshkumar Government ....

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.... sales to the value of Rs. 29,26,844/- during 2010- 2011, out of which, they have submitted the "C" declaration form to the value of only Rs. 20,49,821/- and therefore, there was no "C" declaration form made available or filed by the petitioner for the remaining volume of Rs. 8,77,023/-. Therefore, a reversal of Input Tax Credit was proposed as per Section 19(2)(v) of TNVAT Act, 2006 r/w rule 10(9....

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....ll, the said judgment is applied to the present facts of the case, and if ultimately, any further appeal has been filed as against the judgment in Everest Industries Limited case, the same fare has to be met by the present petitioner also, he contended. &nbsp;5.In the said judgment in Everest Industries Limited case referred to above, the learned Judge has exactly confronted with the similar is....