Input Tax Credit — The writ Applicant seeking directions to the respondents to grant refund on the accrued Input Tax Credit under the provisions of TNVAT Act, under Section 142(3) of the TNGST Act read with Section 19(18) of the TNVAT Act. The respondents are directed to consider the application submitted by the appellant for refund of the Input Tax Credit under the provisions of the TNVAT Act, independently and on its own merits. — Myres Tyre Supply (India) Limited Vs. The Assistant Commissioner (ST) , Madurai Goods And Services Tax Net Work Ltd., The State of Tamil Nadu, Union of India [2020] 21 TAXLOK.COM 058 (Madras)