M/S Ukl Instruments Pvt.Ltd vs The Assistant Commissioner (Ct)
2023 Latest Caselaw 7672 Mad

                                                                            W.P.Nos.5725 and 5731 of 2021

                             IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                             DATED: 05.07.2023

                                                   CORAM

                        THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

                                      W.P.Nos.5725 and 5731 of 2021
                                                  and
                                     W.M.P.Nos.6341 and 6345 of 2021


               M/s UKL Instruments Pvt.Ltd.,
               Represented by its Managing Director,
               Mr.Y.K.Udhayashankaran,
               No.232, 7th Street Astalakshmi Nagar,
               Alapakkam, Chennai 600 116.                  ... Petitioner in both writ petitions


                                                       V.


               The Assistant Commissioner (CT),
               Office of Assistant Commissioner (CT),
               Porur Assessment Circle,
               Station:No:3/1790, Kundrathur Main Road,
               Madhananthapuram, First Floor,
               Chennai 600 125.                     ... Respondent in both writ petitions



               Common Prayer: Writ petitions filed under Article 226 of the Constitution of

               India, praying to issue a writ of certiorari calling for the records on the file of


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                                                                            W.P.Nos.5725 and 5731 of 2021

               the respondent comprised in the impugned orders for the assessments 2013-14

               and        2014-15    respectively   bearing      TIN:33831385571/2013-14          dated

               16.12.2016 and quash the same.


                         For Petitioner in both writ petitions   : Ms.P.Jayalakshmi

                         For Respondent in both writ petitions : Ms.Amritha Dinakaran,
                                                                 Government Advocate

                                                COMMON ORDER


                         When the matter is taken up for hearing, the learned counsel for the

               petitioner and the respondent in unison submitted that the issue raised in these

               writ petitions viz., scope of the proviso to Section 19(2)(v) of the Tamil Nadu

               Value Added Tax, 2006, stands covered by the judgment of the Division Bench

               of this Court in W.A.Nos.1260 of 2017 etc., batch dated 31.03.2022.



                         2. In view of the same, the impugned assessment proceedings are set-

               aside in respect of denial / rejection of the claim of Input Tax Credit invoking

               proviso to Section 19(2)(v) of the Tamil Nadu Value Added Tax, 2006 and

               the writ petitions stands disposed of with a direction to the respondent to

               examine the claim to Input Tax Credit in accordance with the law laid down by

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                                                                      W.P.Nos.5725 and 5731 of 2021

               the Division Bench of this Court in W.A.Nos.1260 of 2017 etc., batch within a

               period of 8 weeks from the date of receipt of a copy of this order.

               Consequently, the connected writ miscellaneous petitions are closed. No costs.



                                                                                     05.07.2023
               Internet: Yes/No
               Index: Yes/No
               Speaking / Non-speaking order
               shk



               To
               The Assistant Commissioner (CT),
               Office of Assistant Commissioner (CT),
               Porur Assessment Circle,
               Station:No:3/1790, Kundrathur Main Road,
               Madhananthapuram, First Floor,
               Chennai 600 125.




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                                              W.P.Nos.5725 and 5731 of 2021




                                        MOHAMMED SHAFFIQ,J.

Shk

W.P.Nos.5725 and 5731 of 2021and W.M.P.Nos.6341 and 6345 of 2021

05.07.2023

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