R. Banumathi, J. & T.S. Sivagnanam, J.

1. Challenge in these writ petitions is the vires of Section 19(11) of Tamil Nadu Value Added Tax Act, 2006 (for short “TN VAT Act”) which prescribes modalities and time frame as regards availment or enjoyment of the Input Tax Credit as being inconsistent with Section 3 and the general scheme of TN VAT Act as being arbitrary and irrational infringing the rights of the petitioners under Article 14 and 19(1)(g) of the Constitution of India.

2. In the other set of writ petitions, petitioners seek for Writ of Certiorarified Mandamus to quash the orders/show cause notices issued by the concerned Assessing Authority denying the Input Tax Credit taken in the revised returns invoking Section 19(11) of TN VAT Act.

3. Petitioners are carrying on business in various goods and are registered dealers under the provisions of TN VAT Act. Petitioners are periodically filing returns as per the provisions of TN VAT Act and the Rules thereon. Petitioners filed return and the same was not accepted by the Authorities on one ground or the other. The petitioners who are registered dealers filed revised return rectifying the mistakes in the return already f