Chennai Petroleum Corporation v. The Deputy Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 07.12.2020

CORAM

THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU W.P. No. 24979 of 2017 and W.M.P. No. 26358 of 2017 Chennai Petroleum Corporation Ltd.

(Represented by its Chief General Manager (Finance) A Paul Christudass No.536, Anna Salai Chennai - 600 018.

... Petitioner Vs.

1. The Deputy Commissioner (CT) - III (FAC) Large Taxpayers Unit 34, Marshalls Road Egmore, Chennai - 600 008.

2. The Sales Tax Appellate Tribunal New City Civil Court Buildings High Court Complex Chennai - 600 104.

... Respondents Prayer:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records on the files of the First Respondent herein in TIN : 33491560843/2012-2013 (Manali) dated 19.07.2017, quashing the same, while forbearing the First Respondent herein from proceeding to initiate assessment or recovery proceedings to recover the proportionate Input Tax Credit to the extent of tax paid inputs used in the manufacture of goods falling under the Second Schedule to the Tamil Nadu Value Added Tax Act, 2006, pending disposal of the appeals filed by the Petitioners before the Second Respondent herein in T.A. No. 02/2014, arising out of the assessment year TNVAT : 2007-08 and T.A. No. 01/2014 arising out of the assessment year TNVAT : 2008-09 and T.A. No. 64/2013, arising out of the assessment year TNVAT : 2009-10.

For Petitioner :

Mr. N.Prasad For Respondents:

Mrs. G.Dhana Madhri Government Advocate

O R D E R

(through video conference) Heard Mr. N.Prasad, Learned Counsel for the Petitioner and Mrs. G.Dhana Madhri, Learned Government Advocate appearing for the Respondents and perused the materials placed on record, apart from the pleadings of the parties.

2.

When it is pointed out by Learned Government Advocate appearing for the Respondents that the Petitioner has got an effective alternative remedy to challenge the impugned order by way of Appeal before the concerned Authority under Section 52 of the Tamil Nadu Value Added Tax Act, 2006, Learned Counsel for the Petitioner seeks permission of this Court to withdraw this Writ Petition with liberty to resort to the aforesaid procedure. He has also filed a memo dated 07.12.2020 to that effect through e-mail, which is placed on record.

3.

Accordingly, the Writ Petition is dismissed as withdrawn granting such liberty. It is made clear that for the purpose of reckoning limitation for availing the aforesaid remedy, the period from the date of filing of the Writ Petition, viz., 15.09.2017, till the date on which the certified copy of this order is made ready by the Registry, shall be excluded. Consequently, connected Miscellaneous Petition is closed. No costs.

Sd/- Asst.Registrar (CS V ) /true copy/ Sub Asst. Registrar To

1. The Deputy Commissioner (CT) - III (FAC) Large Taxpayers Unit 34, Marshalls Road Egmore, Chennai - 600 008.

2. The Sales Tax Appellate Tribunal New City Civil Court Buildings High Court Complex Chennai - 600 104.

+1 cc to Mr.N.Inbarajan Advocate sr39263 +1 cc to Special Government Pleader taxes sr39466 W.P. No. 24979 of 2017 aa21/12/2020