Deffree Engineering (P) Ltd v. The Assistant Commissioner (Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 15.12.2023

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY and W.M.P.No.10436 of 2019 M/s.Deffree Engineering (P) Ltd., Rep by its Director, S.Saravanan, 125/2B, Avinashi Road, Neelambur Post, Coimbatore 641 062.

... Petitioner Vs.

The Assistant Commissioner (CT), Tiruppur Central-II Circle, 42, Kumaran Road, Tiruppur, Coimbatore District.

... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records of the respondent in his proceedings in TIN 33832461883/2014-15 dated 05.06.2017 and quash the same as illegal in so far as the reversal of ITC made under Sectio 19(2)(v) of the TNVAT Act is concerned. 1/4

For Petitioner : Mr.S.Ramanathan For Respondent : Ms.E.Ranganayaki, Additional Government Pleader

ORDER

This writ petition has been filed challenging the proceedings dated 05.06.2017 of the respondent.

2. The learned counsel for the petitioner would submit that the petitioner is intend to avail the Samadhan Scheme, which was introduced by Government of Tamilnadu. Therefore, he requests this Court to dismiss the present petition by granting liberty to the petitioner to avail the said scheme.

3. In view of the above, this writ petition is dismissed by granting liberty to the petitioner to avail the aforesaid Samadhan Scheme. Consequently, the connected miscellaneous petition is also closed. 15.12.2023 Speaking/Non-speaking order Index : Yes / No nsa Note:Issue order copy on 18.12.2023.

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To The Assistant Commissioner (CT), Tiruppur Central-II Circle, 42, Kumaran Road, Tiruppur, Coimbatore District.

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KRISHNAN RAMASAMY.J., nsa and W.M.P.No.10436 of 2019 15.12.2023 4/4