Madras High CourtWP/6319/2016allowed

M/S.Precision Equipments v. Assistant Commissioner(Ct),

2017-02-13Honourable Mr Justice Rajiv Shakdher2 pages

In the High Court of Judicature at Madras Dated: 13.02.2017 Coram The Honourable Mr.JUSTICE RAJIV SHAKDHER Writ Petition No.6319 of 2016 and WMP 5630 of 2016 M/s.Precision Equipments (Chennai) Private Limited rep. by its Managing Director, No.130, Industrial Estate, Perungudi, Chennai - 600 096 .... Petitioner Vs Assistant Commissioner (CT), Sholinganallur Assessment Circle, No.141, Burma Colony, Perungudi, Chennai - 600 096.

.... Respondent PETITION filed under Section 226 of The Constitution of India praying for the issuance of Writ of certiorarified mandamus to call for the records of the respondent in his proceedings in TIN No.33440923144/2013-14 dated 30.12.2015 and quash the order passed therein and to direct the respondent to pass revised orders in pursuant to the amendments to the section 19(2)(v) of the TNVAT Act, 2006 as per Act No.5 of 2015 published by the Tamil Nadu Government and also based on the judgment of the Supreme Court of India reported in 20 VST 726 (SC) in the case of Suchitra Components Ltd., V. Commissioner of Central Excise by giving an opportunity of persona hearing to the petitioner.

For Petitioner : Mr.C.Baktha Siromoni For Respondents : Mr.K.Venkatesh, G.A.

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 sl To The Assistant Commissioner (CT), Sholinganallur Assessment Circle, No.141, Burma Colony, Perungudi, Chennai - 600 096.

PPA(CO) RS(02/03/2017) Writ Petition No.6319 of 2016 and WMP 5630 of 2016 https://hcservices.ecourts.gov.in/hcservices/