M/S.Sujana Steels Ltd., v. The State Of Tamilnadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 10.03.2015
CORAM
THE HON'BLE MR.JUSTICE R.SUDHAKAR AND THE HON'BLE MR.JUSTICE R.KARUPPIAH Writ Petition Nos.6593 & 6594 of 2015 & M.P.Nos.1 and 1 of 2015 M/s.Sujana Steels Ltd., Sujana Metal Products Ltd.
rep. by its Manager - G.Jayan Clarion House, Plot No.7, 2nd Floor, CIPET Hostel Road, TVK Industrial Estate, Ekkaduthangal, Chennai - 600 097.
... Petitioner in W.P.No.6593 of 2015 M/s.Sri Ganga Steel Enterprises (P) Ltd.
rep. by its Authorized Signatory V.Senthil Kumar No.B-20 (E), Sipcot Industrial Complex, Gummidipoondi - 601 201 Thiruvallur District ... Petitioner in W.P.No.6594 of 2015 Vs.
1. The State of Tamil Nadu rep. by the Secretary Commercial Taxes and Registration Department Fort St. George, Chennai - 9.
... 1st Respondent in both W.Ps.
Egmore Assessment Circle, Chennai.
... Respondent in W.P.No.6593 of 2015
Gummidipoondi Assessment Circle, Gummidipoondi.
... 2nd Respondent in W.P.No.6594 of 2015 PRAYER: Petitions under Article 226 of the Constitution of India for issuance of a writ of Declaration, declaring that Sections 19(1), 19 (10)(a) and 19(11) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007 are inconsistent with the charging Section 3 and the general scheme of annual assessment under Sections 20, 21 and 22 of the Tamil Nadu Value Added Tax Act, 2006, and further void as being arbitrary and irrational, infringing the rights of the petitioners under Articles 14 and 19(1)(g) and the resultant proposal to reverse the input tax credit invoking Section 19(11) of the Tamil Nadu Value Added Tax Act as violative of Articles 265 and 300A of the Constitution of India. For Petitioners :
Ms.R.Hemalatha For Respondents :
Mr.Kanmani Annamalai Government Advocate
O R D E R
(Made by R.SUDHAKAR,J.) The above Writ Petitions are filed for issuance of a writ of Declaration, declaring that Sections 19(1), 19(10)(a) and 19(11) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2006 are inconsistent with the charging Section 3 and the general scheme of annual assessment under Sections 20, 21 and 22 of the Tamil Nadu Value Added Tax Act, 2007, and further void as being arbitrary and irrational, infringing the rights of the petitioner under Articles 14 and 19(1)(g) and the resultant proposal to reverse the input tax credit invoking Section 19(11) of the Tamil Nadu Value Added Tax Act as violative of Articles 265 and 300A of the Constitution of India.
2. The provisions challenged in these writ petitions were tested before this Court in a batch of writ petitions and have already been upheld in a decision in USA Agencies v. The Commercial Tax Officer,
2013 (5) CTC 63. Following the said decision, the present writ petitions stand dismissed. No costs. Consequently, M.P.Nos.1 and 1 of 2015 are closed.
Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar SL To
1. The Secretary State of Tamil Nadu Commercial Taxes and Registration Department Fort St. George, Chennai - 9.
Egmore Assessment Circle, Chennai.
3. The Assistant Commissioner (CT), Gummidipoondi Assessment Circle, Gummidipoondi.
+2cc's to Mr.R.Hemalatha, Advocate, S.R.No.13647 +2cc's to the Government Pleader, S.R.No.13795 & 13796 Writ Petition Nos.6593 & 6594 of 2015 & M.P.Nos.1 and 1 of 2015 MSM(CO) CA(20/03/2015)