M/S.Arunnachala Impex Private ... vs State Tax Officer
2023 Latest Caselaw 4023 Mad

    2023:MHC:1742



                                                                               W.P.No.18927 of 2020

                                     IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                    DATED: 10.04.2023

                                                         CORAM :

                                     THE HONOURABLE DR.JUSTICE ANITA SUMANTH

                                                   W.P.No.18927 of 2020


                     M/s.Arunnachala Impex Private Limited
                     Rep. by its Managing Director S.Kalaivani
                     No.192/237, Thambu Chetty Street,
                     Parrys, Chennai - 600 001.                                        .. Petitioner

                                                             vs

                     State Tax Officer,
                     Harbour Assessment Circle,
                     No.116, Angappa Naicken Street,
                     Chennai - 600 001.                                              .. Respondent

                           Petition filed under Article 226 of the Constitution of India
                     praying to issue a writ of certiorari to call for impugned
                     proceedings         of    the       respondent      passed       in
                     TNVAT/33250021294/2014-15 dated 22.07.2015 and quash the
                     same as per law laid down by this Court judgment reported in 96
                     VST 315.


                                  For Petitioner        :         Mr.P.V.Ravikumar

                                  For Respondent        :         Mrs.K.Vasanthamala
                                                                  Government Advocate


                                                            ORDER

Mr.P.V.Ravikumar, learned counsel for petitioner and

Mrs.K.Vasanthamala, learned Government Advocate would submit

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

W.P.No.18927 of 2020

in one voice that the issue that arises in this writ petition relating

to reversal of input tax credit pursuant to cancellation of selling /

purchasing registration, is covered in favour of the petitioner.

2. They cite the decision of Apex Court in the case of

State of Maharashtra v Suresh Trading Company (1997) 11 SCC

378 and a decision of Division Bench of this Court in the case of

Assistant Commissioner (CT) Broadway Assessment Circle, Chennai

v Bhairav Trading Company [(2016) 95 VST 315 (Mad)]. In light of

the aforesaid, impugned order of assessment is set aside and this

writ petition is allowed. No costs.

10.04.2023

Index:Yes/No Neutral Citation:Yes ssm

To:

The State Tax Officer, Harbour Assessment Circle, No.116, Angappa Naicken Street, Chennai - 600 001.

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

W.P.No.18927 of 2020

DR. ANITA SUMANTH,J.

ssm

W.P.No.18927 of 2020

10.04.2023

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