Madras High CourtWP/10109/2016allowed

Sri Mukha Precision Products, v. The Assistant Commissioner(Ct)

2017-02-13Honourable Mr Justice Rajiv Shakdher2 pages

In the High Court of Judicature at Madras Dated: 13.02.2017 Coram The Honourable Mr.JUSTICE RAJIV SHAKDHER Writ Petition Nos.10109 and 10110 of 2016 and WMP Nos.9007 and 9008 of 2016 1 Sri Mukha Precision Products Rep.by its Partner S.A.Ramamoorthy No.51 X South Face Road Ambattur Chennai-600 058. .... Petitioner in both W.Ps Vs 1 The Assistant Commissioner(CT) Alandur Assessment Circle No.12 Vedagiri Street MKN Road Chennai-600 016.

.... Respondent in both W.Ps W.P.No.10109 of 2016:

PETITION filed Article 226 of The Constitution of India praying for the issuance of Writ of Prohibition prohibiting the Respondent from proceeding further in respect of proposals initiated in the impugned notice issued in CST 598700/2013-14 TIN/33220840815/2013-2014 dated 29.12.2015 of the Respondent relating to proviso of Section 19(2) of the TNVAT Act 2006. W.P.No.10110 of 2016:

PETITION filed Article 226 of The Constitution of India praying for the issuance of Writ of Prohibition prohibiting the Respondent from proceeding further in respect of proposals initiated in the impugned notice of the respondent issued in CST 598700/2014-15 TIN/33220840815/2014-2015 dated 29.12.2015 in so far as it relates to reversal of ITC of Rs.54,36,527/- under proviso to Section 19(2).

For Petitioner : Mr.N.Murali For Respondent : Mr.K.Venkatesh, G.A.

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1. Learned counsel for the parties have agreed that the issue raised in the captioned Writ Petitions is covered by a judgment of this Court dated 06.02.2017, passed in a batch of https://hcservices.ecourts.gov.in/hcservices/

Writ Petitions, the lead Writ Petition being:W.P.No.7969 of 2014, titled: M/s.Everest Industries Limited, rep. by its Senior Manager, Finance V. The State of Tamil Nadu, rep. by its Secretary, Commercial TAxes Department and another.

2. Accordingly, the Writ Petitions are allowed and the impugned order is set aside, in terms of the judgment delivered in the aforementioned batch of Writ Petitions.

3. Resultantly, the connected Miscellaneous Petitions are closed. However, there shall be no order as to costs. s/d- Assistant Registrar(CS-V) //True Copy// Sub-Assistant Registrar To The Assistant Commissioner(CT), Alandur Assessment Circle No.12 Vedagiri Street MKN Road Chennai-600 016. +2 Ccs to Mr. N. Murali, Advocate sr 9640 W.P.Nos.10109 and 10110 of 2016 and WMP Nos.9007 and 9008 of 2016 RJ(CO) sp/24/2 https://hcservices.ecourts.gov.in/hcservices/