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Madras High CourtWP/4052/2017allowed

Hindustan Motors Ltd, v. The Assistant Commissioner(Ct)

2017-02-22Honourable Mr Justice Rajiv Shakdher2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 22.02.2017 Coram THE HONOURABLE MR. JUSTICE RAJIV SHAKDHER W.P.No.4052 of 2017 and WMP No.4197 of 2017 Hindustan Motors Limited represented by its Authorised Signatory A.S.Gopalan 21-C (South Phase) 5th Street, Industrial Estate, Guindy, Chennai-600 032.

.. Petitioner vs.

The Assistant Commissioner (CT), Nandambakkam Assessment Circle, No.17, Loganathan Nagar 2nd Street, Choolaimedu, Chennai - 600 094.

.. Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records on the files of the respondent herein in TIN/33420841190/2013-14, dated 09.01.2017 in so far as it relates to reversal of ITC under Section 19(2) (v) of Rs.17,28,958/- and penalty of Rs.17,28,958/- and quash the same For Petitioner : Mr.N.Inbarajan For Respondent : Mr.S.Kanmani Annamalai, Additional Government Pleader

ORDER

1.Learned counsel for the parties have agreed that the issue raised in the captioned Writ Petition is covered by a judgement of this Court dated 06.02.2017, passed in a batch of 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.

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

3. Resultantly, the connected Miscellaneous Petition is closed. However, there shall be no order as to costs. Sd/ Assistant Registrar /True copy/ Sub Assistant Registrar To The Assistant Commissioner (CT), Nandambakkam Assessment Circle, No.17, Loganathan Nagar 2nd Street, Choolaimedu, Chennai - 600 094.

+1cc to Mr.N.Inbarajan, Advocate SR.No.11377 W.P.No.4052 of 2017 and WMP No.4197 of 2017 SDR 15.03.2017 https://hcservices.ecourts.gov.in/hcservices/