Sac Engine Components v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 09.02.2017 Coram The Honourable Mr.JUSTICE RAJIV SHAKDHER Writ Petition No.33704 of 2016 and WMP No.29088 of 2016 SAC Engine Components Pvt. Ltd., Rep. by its Director, No.R-32/6 & 7, T.S.Krishna Nagar, Padi, Chennai-600 050.

.... Petitioner Vs The Assistant Commissioner (CT), Anna Nagar Assessment Circle, Station No.1-B, Lakshmipuram, 2nd Street, Villivakkam, Chennai-49.

.... 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.645146/2014-15 and quash the order dated 08.09.2016, 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 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.Adithya Reddy 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 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 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 https://hcservices.ecourts.gov.in/hcservices/

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/- Asst.Registrar /true copy/ Sub Asst. Registrar gg To The Assistant Commissioner (CT), Anna Nagar Assessment Circle, Station No.1-B, Lakshmipuram, 2nd Street, Villivakkam, Chennai-49.

+1cc to Special Government Pleader sr.8611 WP No.33704 of 2016 and WMP No.29088 of 2016 sk(co) ss(3/3/2017) https://hcservices.ecourts.gov.in/hcservices/