Madras High CourtWP/9490/2024allowed

M/S.Jai Cable Vision v. Union Of India

2024-08-30Honourable Mr Justice R. Suresh Kumar,Honourable Mr Justice C. Saravanan5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30.08.2024 CORAM :

THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN M/s.Jai Cable Vision Rep. By its Proprietor Sri. Balu Jayaraman No.7, O.P.Raman Street Gandhi Nagar, Avadi Chennai - 600 054.

Petitioner Vs.

1. The Union of India Rep. By its Secretary Ministry of Finance, Department of Revenue North Block, New Delhi - 110 001.

2. Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue North Block, New Delhi - 110 001.

3. State of Tamil Nadu Rep. By its Secretary to Government Commercial Taxes and Religious Endowment Fort St. George, Chennai - 600 009.

4. Commissioner of Commercial Taxes Ezhilagam, Chepauk Chennai - 600 005.

5. The Commissioner Under Secretary to Government of India Central Board of Indirect Taxes and Customs Ministry of Finance, North Block New Delhi - 110 001.

6. State Tax Officer Avadi Assessment Circle S.No.1274/3, Integrated Commercial Taxes Building (North Division), 1st Floor Room No.122, Elephant Gate Bridge Road Vepery, Chennai - 600 003.

Respondents Prayer: Petition filed under Article 226 of the Constitution of India, seeking for a writ of certiorari, calling for the records of the sixth respondent in GSTIN:33AACPJ8700C1ZC/2017-18 and quash the proceedings dated 26.04.2023 passed therein.

For the Petitioner :

Mr.B.Raveendran For the Respondents :

Mr.C.Harsha Raj Additional Government Pleader for R3, R4 & R6 R1, R2 & R5 not ready in notice

ORDER

(Order of the Court was made by C.SARAVANAN, J.) In this writ petition, the petitioner is challenging the assessment order dated 26.04.2023 passed for the Assessment Year 2017-18.

2. The dispute primarily relates to the belated availing of the income tax credit under Section 16 of the respective Goods and Service Tax Act.

3. As a matter of fact, the Parliament has come to the rescue of the assesseess by inserting Section 16(5) and 16(6) of the Central Goods and Service Tax Act, 2017. Similar amendments are expected to be passed in Tamil Nadu Goods and Service Tax Act, 2017.

4. Under these circumstances, the impugned order is set aside and the case is remitted back to the respondents to pass orders afresh in light of the amendments made to Section 16 and similar amendments in the Central Goods and Service Tax Act, 2017 and Tamil Nadu Goods and Service Tax Act, 2017.

5. The writ petition, accordingly, stands allowed. There shall be no order as to costs. Consequently, W.M.P.Nos.10487 and 10488 of 2024 are closed.

(R.S.K., J.) (C.S.N, J) 30.08.2024 drm

To:

1. The Secretary The Union of India Ministry of Finance, Department of Revenue North Block, New Delhi - 110 001.

2. Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue North Block, New Delhi - 110 001.

3. The Secretary to Government State of Tamil Nadu Commercial Taxes and Religious Endowment Fort St. George, Chennai - 600 009.

4. Commissioner of Commercial Taxes Ezhilagam, Chepauk Chennai - 600 005.

5. The Commissioner Under Secretary to Government of India Central Board of Indirect Taxes and Customs Ministry of Finance, North Block New Delhi - 110 001.

6. State Tax Officer Avadi Assessment Circle S.No.1274/3, Integrated Commercial Taxes Building (North Division), 1st Floor Room No.122, Elephant Gate Bridge Road Vepery, Chennai - 600 003.

R. SURESH KUMAR, J.

AND C. SARAVANAN , J.

(drm) 30.08.2024 (1⁄2)