M/S.Hi Tech Industries v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 21.02.2017 Coram The Honourable Mr.JUSTICE RAJIV SHAKDHER Writ Petition No.30500 of 2016 and WMP No.26436 of 2016 M/s.Hi-Tech Industries, Rep. by its Authorised Signatory, Mr.Ravikumar, G N-35, IV Phase, SIDCO-SIPCOT, Hosur-635 126.

.... Petitioner Vs The Assistant Commissioner (CT), Hosur (North), Hosur.

.... Respondent Prayer : PETITION filed under Section 226 of The Constitution of India praying for the issuance of Writ of Certiorarified mandamus, or any other appropriate writ, direction or order, to call for the records of the respondent in CST No.447810/2014-15, and quash the order dated 05.08.2016, passed by the respondent in so far as it relates to reversal of Input Tax Credit under Section proviso to Section 19(2)(v) of the Tamil Nadu Value Added Tax Act, 2006, therein and further direct the respondent not to apply Section 2(1) of the Tamil Nadu Value Added Tax (Fifth Amendment) Act, 2013, to the petitioner herein in as much as the petitioner is a manufacturer of goods in the State of Tamil Nadu consequent to the omission of proviso to Section 19 (2)(v) by Tamil Nadu Value Added Tax (Fifth Amendment) Act, 2015 read with substitution of Clause (v) to Section 19(2) by Tamil Nadu Value Added Tax (Fifth Amendment) Act, 2015 and pass such further order or other orders as this Hon'ble Court may deem fit and proper in the circumstances of the case.

For Petitioner : Mr.V.Sundareswaran 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 https://hcservices.ecourts.gov.in/hcservices/

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.

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(CS IV) //True Copy// Sub Assistant Registrar gg To The Assistant Commissioner (CT), Hosur (North), Hosur.

+1cc to Mr.V. Sundareswaran, Advocate, S.R.No.11392 +1cc to the Government Pleader, S.R.No.11101 SV(CO) EU 09.03.17 WP No.30500 of 2016 and WMP No.26436 of 2016 https://hcservices.ecourts.gov.in/hcservices/