Madras High Court
The Assistant Commissioner (Ct) vs Axles India Limited on 16 June, 2022
W.A.No.1675 & 1676 of 2017
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 16.06.2022
CORAM
THE HONOURABLE MR. JUSTICE R. MAHADEVAN
AND
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
W.A. Nos. 1675 & 1676 of 2017
and C.M.P. Nos. 21626, 21717 & 21718 of 2017
The Assistant Commissioner (CT)
Anna Salai II Assessment Circle
'Sire Mansion'
621, Anna Salai
Chennai 600 006 .. Appellant in both cases
Versus
Axles India Limited
Rep. by its Financial Controller
Y.Krishnamoorthy
Singaperumal Koil Road
Sriperumbudur
Kancheepuram District 602 105 .. Respondent in both cases
Common Prayer: Writ Appeals filed under Clause 15 of Letters Patent against
the Common Order dated 16.06.2017 made in W.P. Nos.15192 and 15193 of
2017.
For Appellant : Mr. Harsharaj (in both cases)
Additional Government Pleader
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W.A.No.1675 & 1676 of 2017
COMMON JUDGMENT
[Judgment of the Court was delivered by R.MAHADEVAN,J.]
These writ appeals arises from the common order dated 16.06.2017
passed by the learned Judge in W.P. Nos.15192 and 15193 of 2017.
2.According to the appellant / Revenue, the respondent / assessee is a
registered dealer under the provisions of the Tamil Nadu Value Added Tax
Act, 2006. They filed the return for the assessment year 2013-2014 &
2014-2015, availing restoration of input tax credit which was paid under
protest by the assessee in the respective assessment years. Thereafter, the
assessee had come up with the writ petitions in W.P.Nos. 15192 and 15193 of
2017 seeking for a direction for completion of the assessment proceedings for
the respective assessment years by considering the applicability of proviso to
Section 19(2)(v) of the TNVAT Act, 2006 effected by the assessee and falling
under Section 8(1) of the Central Sales Act, 1956 for grant of refund of Input
tax credit as well as restore the Input tax credit reversed under protest in the
respective assessment years. By order dated 16.06.2017, the learned Judge
disposed of the writ petitions directing the respondent therein to pass
assessment orders in respective assessment years by taking into consideration
the decision of this Court reported in (2017) 100 VST 158 (Mad). Challenging
the same, the appellant / Revenue is before this court with these writ appeals.
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W.A.No.1675 & 1676 of 2017
3.Today, when the matters were taken up for consideration, the learned
Additional Government Pleader appearing for the appellant / Revenue
submitted that the issue involved herein has already been considered by
judgment dated 31.03.2022 passed in W.A.No.1260 of 2017 etc. batch. and
hence, this writ appeal may be disposed of in the same lines.
4.In view of the above, this writ appeal is disposed of, in terms of the
earlier judgment of this court dated 31.03.2022 in WA.No.1260 of 2017 etc.
batch. No costs. Consequently, the connected miscellaneous petitions are
closed.
[R.M.D., J.] [M.S.Q., J.]
16.06.2022
Index : Yes/No
dhk
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W.A.No.1675 & 1676 of 2017
R.MAHADEVAN, J.
and
MOHAMMED SHAFFIQ, J.
dhk
W.A.No.1675 & 1676 of 2017
16.06.2022
https://www.mhc.tn.gov.in/judis
