Sai Forge Private Ltd, v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 21.02.2017 Coram The Honourable Mr.JUSTICE RAJIV SHAKDHER Writ Petition No.39601 of 2015 and MP No.1 of 2015 Sai Forge Private Limited, Represented by its Managing Director, D.Arjundas, No.1-B, Puliembedu, Numbal Village, Poonamallee High Road, Chennai-600 077.

.... Petitioner Vs Assistant Commissioner (CT), Thiruverkadu Assessment Circle, No.2, Aligiri Street, Thenpalani Nagar, Kolathur, Chennai-600 099.

.... Respondent Prayer : PETITION filed under Section 226 of The Constitution of India praying for the issuance of Writ of Prohibition, prohibiting the respondent proceeding further in respect of proposals initiated in the notice issued in TIN/33391344976//2014-15, CST/802592/2014-15, dated 20.11.2015, in so far as it propose to reverse the Input Tax Credit of Rs.4,42,355/- relating to proviso of Section 19(2) of the TNVAT Act,2006, or issue any other Writ or pass any such further or other orders as this Hon'ble Court may deem fit and proper in the circumstances of the case.

For Petitioner : Mr.N.Murali For Respondent : Mr.K.Venkatesh, Government Advocate

O R D E R

1. Learned counsel for the parties have agreed that the issue raised in the captioned writ petition is covered by the judgment of this Court dated 06.02.2017, passed in a batch of Writ Petitions, the lead Writ Petition being : W.P.No.7969 of 2014, titled: M/s.Everest Industries Limited, rep. by its Senior Manager, Finance V. The State of Tamil Nadu, rep. by its Secretary, Commercial TAxes Department and another. https://hcservices.ecourts.gov.in/hcservices/

2. Accordingly, the Writ Petition is allowed and the impugned order is set aside, in terms of the judgment delivered in the aforementioned batch of Writ Petitions.

3. Resultantly, the connected Miscellaneous Petition is closed. However, there shall be no order as to costs. Sd/- Assistant Registrar(J) //True Copy// Sub Assistant Registrar gg To The Assistant Commissioner (CT), Thiruverkadu Assessment Circle, No.2, Aligiri Street, Thenpalani Nagar, Kolathur, Chennai-600 099.

+ 1 cc to M/s. Mr.N.Murali, Advocate SR.11433 + 1cc to Special Government Pleader SR.11100 WP No.39601 of 2015 and MP No.1 of 2015 RSI(CO) EU 14.03.17 https://hcservices.ecourts.gov.in/hcservices/