Madras High CourtWP(MD)/2818/2013dismissed as infructuous

M/S. V.V. Ramasamy & Sons v. The State Of Tamil Nadu,

2020-02-24Honourable The Chief Justice,Honourable Mr Justice Subramonium Prasad2 pages

W.P(MD)Nos.2818 to 2820 of 2013 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 24.02.2020

CORAM:

THE HONOURABLE MR.JUSTICE A.P.SAHI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE SUBRAMONIUM PRASAD W.P.[MD]Nos.2818 to 2820 of 2013 M/s.V.V.Ramasamy & Sons Match Factory Rep. by its Partner S.Dhanushkodi : Petitioner in W.P.No.2818/2013 M/s.Nirmala Matches Rep. by its Partner S.Dhanuskodi : Petitioner in W.P.No.2819/2013 V.V.R.Global Exports Rep. by its Partner S.Dhanuskodi : Petitioner in W.P.No.2820/2013 Vs.

1.The State of Tamil Nadu Rep. by the Secretary to Government Department of Commercial Taxes, Fort St. George, Chennai.

2.The Commercial Tax Officer - I Virudhunagar : Respondents in all W.Ps.

PRAYER: Writ Petitions are filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration to declare section 18(3) of the TNVAT Act 2006, as ultra vires to Article 286(1)(b) & 265 of the Constitution of India and thereby enforceable insofar as the condition imposed for claim of refund of Input Tax Credit made by the petitioner within 180 days of time. For Petitioners : Mr.R.D.Ganesan in all the WP's For Respondents : Ms.J.Padmavathi Devi in all the WP's Special Government Pleader COMMON ORDER [Order of the Court was made by SUBRAMONIUM PRASAD, J.] Challenge in the instant Writ Petitions is to Section 18(3) of the TNVAT Act, 2006.

2. The learned counsel for the writ petitioners contends that the writ petitions challenging the impugned proceedings dated 11.01.2013 have been considered by this Court by order dated 30.10.2015 (M/s.First Garments Mfg. Co. (India) Pvt. Ltd. v. The Commercial Tax Officer). In view of the above, he states that he does not want to pursue the present writ petitions. Accordingly, https://hcservices.ecourts.gov.in/hcservices/

W.P(MD)Nos.2818 to 2820 of 2013 the writ petitions are dismissed as infructuous. However there is no order as to costs.

Sd/- Assistant Registrar // True Copy // / /2020 Sub Assistant Registrar(CS) RR To 1.The Secretary to Government State of Tamil Nadu Department of Commercial Taxes, Fort St. George, Chennai.

2.The Commercial Tax Officer - I Virudhunagar JUDGMENT MADE IN W.P.[MD]Nos.2818 to 2820 of 2013 24.02.2020 sma/05/03/2020/2p/3c https://hcservices.ecourts.gov.in/hcservices/