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 100 VST 158. Upon considering the same, the Division Bench of this Court in Judgment dated 26.11.2024 in W.A.No.3200 of 2024, State of Tamil Nadu and another v. M/s.Lucas TVS Limited set aside the assessment order. Liberty was, however, granted to the revenue to undertake re-assessment within four weeks from the date of judgment of the Supreme Court, if any, reversing the decision of this Court. On the same terms and conditions, this writ petition is disposed of. No costs. Consequently, the connected writ miscellaneous petition is closed.

12.12.2025 rna Index : Yes / No Internet : Yes / No Neutral Citation: Yes / No To The Assistant Commissioner (CT), Palladam-2 Assessment Circle, Palladam.

SENTHILKUMAR RAMAMOORTHY,J rna and W.M.P.No.24119 of 2021

12.12.2025