Jay Jay Mills (India) Private v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED :16.07.2018

CORAM:

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.2692 of 2018 Jay Jay Mills (India) Private Limited Represented by its Managing Director B.Jaichand No.10, K.V.P.Layout Alangadu, Karuvampalayam Tirupur- 641 604

...Petitioner

Vs.

1. The Assistant Commissioner (CT) Kongu Nagar Circle Tirupur 2.The Special Commissioner and Commissioner of Commercial Taxes Ezhilagam, Chepauk Chennai- 600 005 ... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writ of Mandamus directing the first respondent herein to grant refund of the taxes paid on the purchase of capital goods locally from registered dealers without reference to the circular/instruction of the second respondent herein on the Circular No.22 of 2011 dated 20.10.2011 (Ref.No.VAT cell/ROC No.37188/2011). For Petitioner : Mr.N.Inbarajan For Respondents: Ms.Narmadha Sampath Addl. Advocate General for Ms.G.Dhanamadhri Government Advocate

O R D E R

The petitioner has filed this writ petition seeking a direction to the first respondent to grant refund of the taxes paid on the purchase of capital goods locally from registered https://hcservices.ecourts.gov.in/hcservices/

dealers without reference to the circular/instruction of the second respondent herein on the Circular No.22 of 2011 dated 20.10.2011 (Ref. No.VAT Cell/ROC No.37188/2011). 2.At the time when the writ petition was entertained, an order of interim stay was granted.

3.The learned Government Advocate has produced a copy of the circular dated 21.06.2018 containing modified instructions with regard to issue of refund of Input Tax Credit on capital goods. 4.The above said circular sufficiently safeguards the interest of the petitioner/dealer.

Hence, placing on record the circular dated 21.06.2018, the writ petition stands disposed of with a direction to the Assessing Officer to apply the circular in the petitioner's case and pass orders on merits and in accordance with low within a period of three weeks from the date of receipt of a copy of this order. No costs.

Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar gpa To

1. The Assistant Commissioner Kongu Nagar Circle Tirupur 2.The Special Commissioner and Commissioner of Commercial Taxes Ezhilagam, Chepauk Chennai- 600 005 + 1 cc to Special Government Pleader SR.47168 + 1 cc to Mr.N. Inbarajan, Advocate SR.46689 W.P.No.2692 of 2018 SAI(CO) EU(31/7/2018) https://hcservices.ecourts.gov.in/hcservices/