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2020 ] ELITE FURNITURE MART v. ASSTT. COMMR. (CR) (FAC), COIMBATORE 333
2020 (36) G.S.T.L. 333 (Mad.)

IN THE HIGH COURT OF JUDICATURE AT MADRAS
R. Mahadevan, J.
ELITE FURNITURE MART
Versus
ASSTT. COMMR. (CR) (FAC), COIMBATORE
W.P. Nos. 27648-27649 of 2012 and M.P. Nos. 2 & 2 of 2012, decided on 9-3-2020
Input Tax Credit (ITC) - Reversal of credit - Circular No. 3/2019
(Q1/39643/2018) by Commissioner of State Tax, Chennai clarifying that issues
other than mismatch of ITC can be finalized by assessing authority leaving
mismatch issue pending until mechanism in this regard evolved - Notices pro-
posing revision of input tax credit set aside - Assistant Commissioner on re-
mand to act strictly in accordance with Court order in 2017 SCC OnLine Mad
669 as well as instructions given by Commissioner of State Tax. [paras 2, 3]
Matter remanded

CASE CITED
JKM Graphics Solutions Private Limited v. Commercial Tax Officer
— 2017 SCC OnLine Mad 669 — Relied on ............................................................................ [Paras 2, 3]
DEPARTMENTAL CLARIFICATION CITED
Commissioner of State Tax, Chennai, Circular No. 3/2019 (Q1/39643/2018),
dated 18-1-2019 .......................................................................................................................... [Paras 2, 3]
REPRESENTED BY : Mrs. R. Hemalatha, for the Petitioner.
Shri A.N.R. Prathap, GA, for the Respondent.
[Order (Common)]. - Challenging the notices dated 10-9-2012 issued by
the respondent relating to the assessment years 2007-08 and 2008-09, the peti-
tioner has come up with these writ petitions. In the impugned notices, it was
proposed to reverse the eligible input tax credit as claimed by the petitioner and
levy tax along with penalty.
2. Today, when the writ petitions were taken up for consideration, the
Learned Counsel for the petitioner as well as the Learned Counsel for the re-
spondent submitted that the issue involved herein is covered by the decision
rendered in JKM Graphics Solutions Private Limited v. Commercial Tax Officer [2017
SCC OnLine Mad 669 : (2017) 99 VST 343], wherein this Court has allowed the
writ petitions therein in the following terms :
“57. Hence, for all the above reasons, all the Writ petitions are allowed
and the notices/orders either original or appellate or revisional are set
aside and the matters are remanded to the respective Assessing Officers, to
undertake a fresh exercise by conducting a thorough enquiry in consulta-
tion with the Assessing Officers of the other end dealer for which purpose
the Commissioner of Commercial Taxes shall empower the Assessing Of-
ficers to seek information from other circles as well and in the meantime to
evolve a centralized mechanism to exclusively deal with the cases of mis-
match and while doing so, the Principal Commissioner shall take note of
the procedures adopted by the other States, more particularly, in Maharash-
tra, Gujarat and Delhi and if any statutory amendments have to be made,
make appropriate recommendations to the State Government, and till then
GST LAW TIMES  21st May 2020  87