Tvl. Rasandik Auto Components ... vs The Assistant Commissioner (Ct)
2023 Latest Caselaw 492 Mad

                                                                  W.P. Nos. 29758 & 29759 of 2017

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 DATED: 09.01.2023

                                                       CORAM

                                  THE HON'BLE MR. JUSTICE S. VAIDYANATHAN

                                                           AND

                              THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ

                                          W.A. Nos. 29758 & 29759 of 2017

                                                           &

                                         W.M.P. Nos. 32102 & 32103 of 2017

                     Tvl. Rasandik Auto Components Pvt. Ltd.,
                     represented by its Manager,
                     D. No. 173/88, First Cross Kuringee Nagar,
                     Behind TVS Petrol Bunk Thally Road,
                     Andhivadi HCF Post, Hosur 635110.                   ..Petitioner in both
                                                                                 writ petitions
                                                           Vs.

                     The Assistant Commissioner (CT),
                     Hosur, South.                                    ..Respondent in both
                                                                            writ petitions
                     Prayer:         Petition under Article 226 of the Constitution of India

                     praying for issue of a Writ of Certiorari to call for the records of the

                     proceedings of the respondent dated 31.07.2017 in CST Nos.

                     1115889/2014-15 & 1115889/2015-16 and quash the same.

                                          For Petitioner     ::   Mr.Adithya Reddy

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                                                                    W.P. Nos. 29758 & 29759 of 2017

                                             For Respondent   ::    Mr.M. Venkateswaran,
                                                                    Special Govt. Pleader

                                                    COMMON ORDER


                     S. VAIDYANATHAN,J.

AND

MOHAMMED SHAFFIQ,J

The writ petitions have been filed challenging the order dated

31.07.2017 passed in C.S.T Nos. 1115889/2014-15 & 1115889/2015-16

respectively passed by the respondent and quash the same.

2. It is submitted in unison by the learned counsel for the

petitioner and the respondent that the impugned order, insofar as it

reverses input tax credit under Section 19(2)(v) of Tamil Nadu Value

Added Tax Act, 2006 is covered by the orders of the Division Bench of

this Court in W.A. No. 1260 of 2017 batch dated 31.03.2022.

3. Therefore, the matters are remitted back to the Assessing

Officer for re-determining the reversal of input tax credit if any in terms

of the above judgment of the Division Bench. In respect of the remaining

issues, the assessment order remains undisturbed. https://www.mhc.tn.gov.in/judis 2\4 W.P. Nos. 29758 & 29759 of 2017

4. The writ petitions are disposed of with the above direction.

No costs. Connected W.M.P.s are closed.

                                                                            (S.V.N.J.) (M.S.Q.J.)
                     nv                                                          09.01.2023



                     To

The Assistant Commissioner (CT), Hosur, South.

S. VAIDYANATHAN,J.

AND

https://www.mhc.tn.gov.in/judis 3\4 W.P. Nos. 29758 & 29759 of 2017

MOHAMMED SHAFFIQ,J.

nv

W.P. Nos. 29758 & 29759 of 2017

09.01.2023

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