Arval India Private Limited v. State Of Tamil Nadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 14.02.2025
CORAM
THE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY Arval India Private Limited, Door No.1, Plot No.14, Thiruvalluvar Street, VGP Shanti Nagar, Narayanpuram, Chennai 600 001, Chengalpattu District, represented by its Senior Manager Taxation.
.. Petitioner in all W.Ps Vs.
1.State of Tamil Nadu, Commercial Taxes and Registration Department, Represented by Secretary to Government, Commercial Taxes and Registration Department Secretariat, Chennai - 600 009, PBX No.044-25665566.
2.Deputy Commissioner (CT) (Appeal), Chennai-II (FAC), Chennai -6, 3rd Floor, C.T.Building Annexe, No.1, Greams Road, Chennai - 600 006.
3.The Assistant Commissioner (ST) (FAC), Medavakkam Assessment Circle, Room No.232. II Floor, Integrated Building, Nandanam, Chennai - 600 035.
.. Respondents in all W.Ps 1/6
Prayer in W.P.No.4655, 4660, 4682, 4694, 4699 & 4701 of 2023:Writ Petition filed under Article 226 of the Constitution of India, pleased to issue Writ of Declaration, declaring that the petitioner is entitled to the Input Tax Credit as claimed by them and that the petitioner is not liable to reverse the same or pay additional tax, interest or penalty under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the year 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14.
Prayer in W.P.No.4656, 4686, 4687, 4698 & 4705 of 2023:Writ Petition filed under Article 226 of the Constitution of India, pleased to issue Writ of Declaration, declaring that the petitioner is entitled to the benefit of exemption in respect of Zero-rated sales to SEZ units and the claim of sales returns under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the year 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14. In all W.Ps For Petitioner : Mr.Karthik Sundaram For Respondents : Mr.Haja Nazirudeen Additional Advocate General-I for Mr.V.Prashanth Kiran Government Advocate Assisted by Mr.R.Haribabu Government Advocate 2/6
COMMON ORDER Learned counsel appearing for the petitioner would submit that he is not pressing these present writ petitions and he has also made an endorsement to that effect.
2.Recording the submission and endorsement made by the learned counsel appearing for the petitioner, these writ petitions are dismissed as not pressed.
14.02.2025 rst Index : Yes/No To:
1.State of Tamil Nadu, Commercial Taxes and Registration Department, Represented by Secretary to Government, Commercial Taxes and Registration Department Secretariat, Chennai - 600 009, PBX No.044-25665566.
2.Deputy Commissioner (CT) (Appeal), Chennai-II (FAC), Chennai -6, 3rd Floor, C.T.Building Annexe, No.1, Greams Road, Chennai - 600 006.
3/6
3.The Assistant Commissioner (ST) (FAC), Medavakkam Assessment Circle, Room No.232. II Floor, Integrated Building, Nandanam, Chennai - 600 035.
4/6
5/6
KRISHNAN RAMASAMY, J.
rst 14.02.2025 6/6