Tvl.Windmill Creations vs The Assistant Commissioner (St)
2023 Latest Caselaw 7675 Mad

                             IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                             DATED: 05.07.2023

                                                  CORAM

                        THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

                                          W.P.No.9928 of 2021
                                                 and
                                         W.M.P.No.10541 of 2021


               Tvl.Windmill Creations,
               Represented by its partner,
               Nilesh Keshrimal Jain,
               No.242/A, Amman Nagar,
               Siruppoluvapatti,
               No.15, Velampalayam,
               Tirupur – 641 652.                                 ... Petitioner


                                                     V.


               The Assistant Commissioner (ST),
               Gandhi Nagar Circle,
               Tirupur.                                           ... Respondent



               Prayer: Writ petition filed under Article 226 of the Constitution of India,

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

               respondent in TIN:33752393057 / 2013-2014 dated 17.03.2021 and quash the

               1/4

https://www.mhc.tn.gov.in/judis
               same as being without jurisdiction and authority of law and contrary to the

               principles of natural justice.


                                     For Petitioner   : Mr.R.Senniappan

                                     For Respondent :Mr.T.N.C.Kaushik,
                                                    Additional Government Pleader

                                                      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 the

writ petition 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 proceeding is 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 petition 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

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

https://www.mhc.tn.gov.in/judis period of 8 weeks from the date of receipt of a copy of this order.

Consequently, the connected writ miscellaneous petition is closed. No costs.

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

To The Assistant Commissioner (ST), Gandhi Nagar Circle, Tirupur.

https://www.mhc.tn.gov.in/judis MOHAMMED SHAFFIQ,J.

Shk

W.P.No.9928 of 2021 and W.M.P.No.10541 of 2021

05.07.2023

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