IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12.12.2025 CORAM THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.No.24119 of 2021 M/s.Pioneer Plywood Industries rep by its Proprietor Afzal Yunus, 10/100, Muthugoundanpudur Post, Sulur Taluk, Coimbatore District. ... Petitioner -vs-

The Assistant Commissioner (CT), Palladam-2 Assessment Circle, Palladam. ... Respondent PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records of the respondent in his proceedings in TIN 33886246553/2014-15 dated 22.09.2021 and quash the same as illegal in so far as the reversal of ITC made under Section 19(2)(v) of the TNVAT Act is concerned.

For Petitioner : Mr.S.Ramanathan For Respondent : Ms.Amirta Poonkodi Dinakaran, Government Advocate (Tax)

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ORDER

The issue arising for consideration in this writ petition is the reversal of Input Tax Credit under Section 19(2)(v) of the Tamil Nadu Value Added Tax, 2007.

2.Both learned counsel for the petitioner and learned counsel for the Revenue submit that the issue is covered by the earlier decision of this Court in State of Tamil Nadu v. Everest Industries 1