Western India Paint & Colour v. Assistant Commissioner(Ct),

In the High Court of Judicature at Madras Dated: 13.02.2017 Coram The Honourable Mr.JUSTICE RAJIV SHAKDHER Writ Petition Nos.34138 and 34139 of 2016 and WMP Nos.29469 and 29470 of 2016 1 Western India Paint & Colour Co. Pvt. Ltd. Rep. by its Director S.Shyam No.1-A Thirukatchur Sengundram Layout Melrosapuram Singaperumal Koil-603 204.

.... Petitioner in W.P.No.34138 of 2016 1 Sinecera Textiles Pvt. Ltd.

Rep. by its Managing Director D.

Soundararajan No.111 A 2nd Floor Guindy Chennai-600 032.

.... Petitioner in W.P.No.34139 of 2016 Vs 1 Assistant Commissioner(CT) Chengalpattu Assessment Circle No.16A 1st Floor 1st Main Road Anna Nagar Chengalpattu-603 001.

.... Respondent in W.P.No.34138 of 2016 1 Assistant Commissioner(CT) Alandur Assessment Circle No.12 Vedagiri Street MKN Road Chennai-600 016.

.... Respondent in W.P.No.34139 of 2016 W.P.No.34138 of 2016:

PETITION filed under Article 226 of The Constitution of India praying for issuance of Writ of Certiorari to call for the impugned proceedings of the respondent passed in CST No.845519/ 2014-15 dated 22.09.2016 and quash the same in so far it seeks to recover the reversal of Input Tax Credit (ITC) for Rs.1 78 336/- of the respondent relating to proviso of section 19(2) of the TNVAT Act 2006.

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W.P.No.34139 of 2016:

PETITION filed under Article 226 of The Constitution of India praying for issuance of Writ of Certiorari to call for the impugned notice of the respondent issued in TIN/33896223510/ 2014-15 dated 22.06.2016 and quash the same.

For Petitioner in both W.Ps : Mr.N.Murali For Respondent in both W.Ps : Mr.K.Venkatesh, G.A. ---------- C O M M O N O R D E R

1. Learned counsel for the parties have agreed that the issue raised in the captioned Writ Petitions 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.

2. Accordingly, the Writ Petitions are allowed and the impugned orders are set aside, in terms of the judgment delivered in the aforementioned batch of Writ Petitions.

3. Resultantly, the connected Miscellaneous Petitions are closed. However, there shall be no order as to costs. s/d- Assistant Registrar(CS-V) //True Copy// Sub-Assistant Registrar To 1 Assistant Commissioner(CT) Chengalpattu Assessment Circle No.16A 1st Floor 1st Main Road Anna Nagar Chengalpattu-603 001.

2 Assistant Commissioner(CT) Alandur Assessment Circle No.12 Vedagiri Street MKN Road Chennai-600 016.

+1 CC to The Spl. Govt. Pleader , sr 9598 Writ Petition Nos.34138 and 34139 of 2016 and WMP Nos.29469 and 29470 of 2016 sp/24/2 https://hcservices.ecourts.gov.in/hcservices/