Jumbo Bags Limited v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 10.02.2017

CORAM:

THE HONOURABLE MR. JUSTICE RAJIV SHAKDHER W.P.No.27853 of 2016 and W.M.P.No.24028 of 2016 Jumbo Bags Limited, rep by its Managing Director GS Anil Kumar No.106, G.N.T. Road, Athipedu, Alinjivakkam, Chennai - 600 067.

... Petitioner vs.

Assistant Commissioner (CT), Ponneri Assessment Circle, No.22, Cutchery Street, Ponneri - 601 204.

... Respondent Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of a writ of certiorari calling for the records on the file of the respondent in proceedings TNVAT/33071701142/2014-15 dated 02.08.2016 and quash the same in so far it seeks to recover the reversal of Input Tax Credit for Rs.8,24,789/- of the respondent relating to proviso of Section 19(2) of TNVAT Act 2006.

For Petitioner : Mr.S.Ramanathan for M/s.R.Raghavan For Respondent : Mr.S.Kanmani Annamalai, Additional Government Pleader

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 a 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 /true copy/ Sub Assistant Registrar va To Assistant Commissioner (CT) - II (FAC), Ponneri Assessment Circle, No.22, Cutchery Street, Ponneri - 601 204.

+1cc to Mr.N.Murali, Advocate SR.No.8626 W.P.No.27853 of 2016 and W.M.P.No.24028 of 2016 CO(CO) GN(28/02/2017) https://hcservices.ecourts.gov.in/hcservices/