M/S.Arunnachala Impex Private Ltd v. State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10.04.2023 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH M/s.Arunnachala Impex Private Limited Rep. by its Managing Director S.Kalaivani No.192/237, Thambu Chetty Street, Parrys, Chennai - 600 001.

.. Petitioner vs State Tax Officer, Harbour Assessment Circle, No.116, Angappa Naicken Street, Chennai - 600 001.

.. Respondent Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for impugned proceedings of the respondent passed in TNVAT/33250021294/2014-15 dated 22.07.2015 and quash the same as per law laid down by this Court judgment reported in 96 VST 315.

For Petitioner :

Mr.P.V.Ravikumar For Respondent :

Mrs.K.Vasanthamala Government Advocate

ORDER

Mr.P.V.Ravikumar, learned counsel for petitioner and Mrs.K.Vasanthamala, learned Government Advocate would submit 1/3

in one voice that the issue that arises in this writ petition relating to reversal of input tax credit pursuant to cancellation of selling / purchasing registration, is covered in favour of the petitioner. 2.

They cite the decision of Apex Court in the case of State of Maharashtra v Suresh Trading Company (1997) 11 SCC 378 and a decision of Division Bench of this Court in the case of Assistant Commissioner (CT) Broadway Assessment Circle, Chennai v Bhairav Trading Company [(2016) 95 VST 315 (Mad)]. In light of the aforesaid, impugned order of assessment is set aside and this writ petition is allowed. No costs.

10.04.2023 Index:Yes/No ssm To:

The State Tax Officer, Harbour Assessment Circle, No.116, Angappa Naicken Street, Chennai - 600 001.

2/3

DR. ANITA SUMANTH,J.

ssm 10.04.2023 3/3