M/S. Mahadev Trading Company vs The State Of Tamil Nadu
2021 Latest Caselaw 23569 Mad

                                                                          WA Nos. 1699 & 1700 of 2014

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED : 01.12.2021

                                                      CORAM

                              THE HONOURABLE MR. JUSTICE R. MAHADEVAN
                                                and
                            THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

                                         W.A. Nos. 1699 and 1700 of 2014
                                                       and
                                            M.P. Nos. 1 and 1 of 2014

                     M/s. Mahadev Trading Company
                     Rep. by its Proprietor – H. Jeevaram
                     No.120/14, Azeez Mansions
                     Chunnambukara Street
                     Vellore – 632 004                               .. Appellant in both the
                     Vellore District                                    Writ Appeals

                                                       Versus

                     1. The State of Tamil Nadu
                        Represented by the Secretary
                        Commercial Taxes and Registration Department
                        Fort St.George
                        Chennai – 600 009

                     2. The Assistant Commissioner
                        Vellore (South)
                        Vellore                             .. Respondent in both the

Vellore District Writ Appeals

W.A.No.1699/2004: Appeal filed under Clause 15 of the Letters Patent to set aside the order dated 13.10.2014 made in WP No. 10011/2014.

https://www.mhc.tn.gov.in/judis WA Nos. 1699 & 1700 of 2014

W.A.No.1700 of 2004: Appeal filed under Clause 15 of the Letters Patent to set aside the order dated 13.10.2014 passed in W.P.No. 10012 of 2014.

For Appellant : Mrs. R.Hemalatha (in both appeals)

For Respondents : Mr. V. Prashanth Kiran (in both appeals) Government Advocate

COMMON JUDGMENT (Judgment of the Court was delievered by R. MAHADEVAN, J)

Heard Mrs. R.Hemalatha, learned counsel for the appellant and

Mr. V.Prashanth Kiran, learned Government Advocate for the respondents.

2. The learned counsel for the appellant as well as the

learned counsel for the respondents, in unison, would fairly submit that the

issue involved in these appeals is squarely covered by a decision of the

Hon'ble Apex Court in the case of ALD Automotive Private Limited -vs-

Commercial Tax Officer reported in [(2019) 13 SCC 225] upholding the

constitutional validity of Section 19 (11) of Tamil Nadu Value Added Tax

Act, 2006.

https://www.mhc.tn.gov.in/judis WA Nos. 1699 & 1700 of 2014

3. In the light of the above referred decision, these writ

appeals are dismissed, leaving it open to the appellant to approach the

appellate authority within a period of 30 days from the date of receipt of a

copy of this common judgement. If any such appeal (s) is/are filed, the

appellate authority shall entertain the same without reference to the delay in

filing the appeal (s) by excluding the period spent in prosecuting these writ

appeals before this court. No costs. Consequently, connected miscellaneous

petitions are closed.

[R.M.D., J.] [M.S.Q., J.] 01.12.2021 Index : Yes/No Speaking/Non-Speaking Order

Dhk/Maya/rsh

To

1. The Secretary Commercial Taxes and Registration Department Fort St.George Chennai – 600 009.

2. The Assistant Commissioner Vellore (South) Vellore Vellore District.

https://www.mhc.tn.gov.in/judis WA Nos. 1699 & 1700 of 2014

R. MAHADEVAN, J and MOHAMMED SHAFFIQ, J

Dhk/rsh

WA Nos. 1699 & 1700/2014

01.12.2021

https://www.mhc.tn.gov.in/judis