Barath Agri International ... vs Assistant Commissioner (St)
2022 Latest Caselaw 10926 Mad

                                                                                     W.P.No.13646 of 2019

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                   DATED: 23.06.2022

                                                            CORAM

                                  THE HONOURABLE DR. JUSTICE ANITA SUMANTH

                                               WP.No.13646 of 2019 and
                                                WMP.No.13712 of 2019

                     Barath Agri International Trading Pvt. Ltd.,
                     Rep. by its Authorized Signatory,
                     K.Govindarajulu, aged about 60 years,
                     S/o. K.Jayaram,
                     Mylai Ranganathan Street,
                     T.Nagar, Chennai-600 017.                                  ... Petitioner

                                                             Vs
                     Assistant Commissioner (ST),
                     T.Nagar Assessment Circle,
                     Greenways Road,
                     Chennai-600 028.                                           ... Respondent

                     Prayer: Writ Petition filed under Article 226 of the Constitution of India, to
                     issue a Writ of Certiorari, calling for the records of the impugned proceedings
                     of the respondent bearing TIN/Year: No.33791582115/2015-16 dated
                     29.03.2019, quash the same.


                                         For Petitioner :     Mr.Hariharan
                                                              for Mr.S.Raveekumar
                                         For Respondent :     Mr.V.Prashanth Kiran
                                                              Government Advocate



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https://www.mhc.tn.gov.in/judis
                                                                                        W.P.No.13646 of 2019

                                                            ORDER

Both Mr.Hariharan, learned counsel for Mr.S.Raveekumar, learned

counsel appearing for the petitioner and Mr.V.Prashanth Kiran, learned

Government Advocate for the respondent would concur on the position that the

issue involved in the impugned assessment, passed in terms of the Tamil Nadu

Value Added Tax Act, 2006 (in short 'Act'), for the period 2015-16 is covered

in favour of the assessee/petitioner.

2.The issue relates to reversal of Input Tax Credit (ITC) on the ground

that the registration of the selling dealer has been cancelled, albeit

retrospectively.

3.Though no counter is filed in the matter, learned Government

Advocate would fairly accede to the position that the transactions had taken

place at a time when the registration of the selling dealer was in force and the

cancellation was only thereafter, though retrospectively.

4.This issue stands squarely covered in favour of the assessee by a

judgment of the Hon'ble Supreme Court in the case of State of Maharashtra vs.

Suresh Trading Company ((1998) 109 STC 439 SC) followed in several

decisions of this Court including in the case of The Assistant Commissioner

(CT), Broadway Assessment Circle, Chennai-600 001 vs. M/s.Bhairav Trading

https://www.mhc.tn.gov.in/judis W.P.No.13646 of 2019

Company, Represented by its Proprietor, No.4, Fist Floor, Singanna Naicken

Street, Parrys, Chennai-1 (96 VST 315).

5.In light of the aforesaid discussion, the impugned order of assessment

dated 29.03.2019 to the extent to which it relates to this issue is set aside and

Writ Petition in W.P.No.13646 of 2019 is allowed. No costs. Connected

miscellaneous petition is closed.

23.06.2022

vs Index : Yes/No Speaking Order

To Assistant Commissioner (ST), T.Nagar Assessment Circle, Greenways Road, Chennai-600 028.

https://www.mhc.tn.gov.in/judis W.P.No.13646 of 2019

DR.ANITA SUMANTH,J.

vs

WP.No.13646 of 2019 and WMP.No.13712 of 2019

23.06.2022

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