M/S.Vijayalakshmi Agencies, v. The Authority For

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED :24.01.2018

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.22466 of 2013 and MP.Nos.1 & 2 of 2013 M/s.Vijayalakshmi Agencies, Rep.by its Managing Parter - P.Vijayalakshmi, No.15, Thirumalaisamy Street, Namakkal - 637 001, Namakkal District.

...Petitioner

Vs.

1. The Authority for Clarification and Advance Ruling, Rep.by its Commissioner of Commercial Taxes, Ehilagam, Chepauk, Chennai - 600 005.

2. The Assistant Commissioner(CT), Namakkal (Town), Namakkal, Namakkal District.

...Respondents

Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records on the file of the 2nd respondent in its impugned proceeding in TIN: 33653120321/2011-12 dated 10.04.2013 quash the same. For Petitioner : Mr.S.Rajasekar For Respondent : Ms.G.Dhanamadhri Government Advocate

O R D E R

In identical circumstances, an order has been passed by this Court in W.P.No. 24912 of 2013 in the case of M/s.Balaji Marketing vs. The Authority for Clarification and Advance Ruling and another, dated 23.01.2018.

2.Learned counsel on either side agreed that the above order is fully applicable to the case on hand.

https://hcservices.ecourts.gov.in/hcservices/

3.Following the above order passed by this Court, this writ petition is allowed and the impugned notice is quashed. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar sk/kak To

1. The Commissioner of Commercial Taxes, The Authority for Clarification and Advance Ruling, Ehilagam, Chepauk, Chennai - 600 005.

2. The Assistant Commissioner(CT), Namakkal (Town), Namakkal, Namakkal District.

+1cc to Mr.R.Hemalatha, Advocate, S.R.No.5946 +1cc to the Special Government Pleader, S.R.No.6110 W.P.No.22466 of 2013 CS/09/03/18 https://hcservices.ecourts.gov.in/hcservices/