M/S.Mahadev Trading Company v. The State Of Tamilnadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.12.2021
CORAM
THE HONOURABLE MR. JUSTICE R. MAHADEVAN and THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.A. Nos. 1699 and 1700 of 2014 and M.P. Nos. 1 and 1 of 2014 M/s. Mahadev Trading Company Rep. by its Proprietor - H. Jeevaram No.120/14, Azeez Mansions Chunnambukara Street Vellore - 632 004 ... Appellant in both the Vellore District Writ Appeals
Versus
1. The State of Tamil Nadu Represented by the Secretary Commercial Taxes and Registration Department Fort St.George Chennai - 600 009
2. The Assistant Commissioner(CT) Vellore (South) Vellore ... Respondents in both the Vellore District Writ Appeals W.A.No.1699/2014: Appeal filed under Clause 15 of the Letters Patent to set aside the order dated 13.10.2014 made in WP No. 10011/2014.
Prayer in W.P.No.10011 of 2014:
Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorari calling for the records of the 2nd respondent in his impugned proceedings made in TIN 33244223441/2010-11 dated 28.2.2014 in so far as it rejects the claim of ITC u/s.19 (11) of the TNVAT Act 2006 is concerned and quash the same.
W.A.No.1700 of 2014: Appeal filed under Clause 15 of the Letters Patent to set aside the order dated 13.10.2014 passed in W.P.No. 10012 of 2014.
Prayer in W.P.No.10012 of 2014:
Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorari calling for the records of the 2nd respondent in his impugned proceedings made in TIN 33244223441/2011-12 dated 5.3.2014 in so far as it rejects the claim of ITC u/s.19 (11) of the TNVAT Act 2006 is concerned and quash the same.
For Appellant :
Mrs. R.Hemalatha (in both appeals) For Respondents :
Mr. V. Prashanth Kiran (in both appeals) Government Advocate C O M M O N J U D G M E N T (Judgment of the Court was delievered by R. MAHADEVAN, J) Heard Mrs. R.Hemalatha, learned counsel for the appellant and Mr. V.Prashanth Kiran, learned Government Advocate for the respondents.
2.The learned counsel for the appellant as well as the learned counsel for the respondents, in unison, would fairly submit that the issue involved in these appeals is squarely covered by a decision of the Hon'ble Apex Court in the case of ALD Automotive Private Limited -vs- Commercial Tax Officer reported in [(2019) 13 SCC 225] upholding the constitutional validity of Section 19 (11) of Tamil Nadu Value Added Tax Act, 2006.
3.In the light of the above referred decision, these writ appeals are dismissed, leaving it open to the appellant to
approach the appellate authority within a period of 30 days from the date of receipt of a copy of this common judgement. If any such appeal (s) is/are filed, the appellate authority shall entertain the same without reference to the delay in filing the appeal (s) by excluding the period spent in prosecuting these writ appeals before this court. No costs. Consequently, connected miscellaneous petitions are closed. SD/- ASSISTANT REGISTRAR // TRUE COPY // SUB ASSISTANT REGISTRAR Dhk/Maya/rsh To
1. The Secretary Commercial Taxes and Registration Department Fort St.George Chennai - 600 009.
2. The Assistant Commissioner Vellore (South) Vellore Vellore District.
+1cc to the Special Government pleader Sr.63231 WA Nos. 1699 & 1700/2014 smi[co] srg 24/01/2022