M/S.Amutha Hardwares vs The Commercial Tax Officer
2024 Latest Caselaw 20006 Mad

Madras High Court

M/S.Amutha Hardwares vs The Commercial Tax Officer on 23 October, 2024

Author: Anita Sumanth

Bench: Anita Sumanth

    2024:MHC:3625
                                                                                        W.P.No.16347 of 2013

                                    IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                        Dated: 23.10.2024

                                                             CORAM

                                     THE HONOURABLE DR. JUSTICE ANITA SUMANTH
                                                        and
                                    THE HONOURABLE MR. JUSTICE G.ARUL MURUGAN

                                                  Writ Petition No.16347 of 2013
                                                     and M.P.No. 2 of 2013

                    M/s.Amutha Hardwares,
                    rep. by its Proprietor – D.Gopal,
                    101, Bazaar Street, Sholinghur,
                    Vellore District.
                                                                               .... Petitioner
                                                        Vs
                    The Commercial Tax Officer,
                    Ranipet Sipcot,
                    Ranipet.                                                   .... Respondent

                    PRAYER: PETITION under Article 226 of the Constitution of India praying for
                    issuance of writ of certiorari calling for the records on the files of the respondent
                    in his proceeding in TIN:33064360257/2009-10 dated 09.04.2013, quash the
                    same.

                                      For Petitioner    : Mrs.R.Hemalatha

                                      For Respondent    : Mr.G.Nanmaran
                                                         Special Government Pleader

                                                             ORDER

(Order of the Court was made by Dr.ANITA SUMANTH,J.)

Heard Mrs.R.Hemalatha, learned Counsel for the petitioner and

Mr.G.Nanmaran, learned Special Government Pleader for the respondent.

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

2. In the instant Writ Petition, the challenge is to an assessment order

dated 09.04.2013 passed under the provisions of the Tamil Nadu Value Added

Tax Act, 2006 (in short 'Act') for the period 2009-10.

3. Learned counsel for the petitioner does not contest the issue relating to

Input Tax Credit under Section 19(11) of the Act bringing to the notice of the

Court the judgment of the Hon'ble Supreme Court in ALD Automotive V. CTO

((2019) 13 SCC 225).

4. As far as all other issues are concerned including penalty, learned

counsel for the petitioner states that the petitioner may be permitted to approach

the statutory authority.

5. Learned Special Government Pleader does not contest the request.

Hence liberty is granted to the petitioner to approach the statutory authority and if

appeal is filed within a period of three (3) weeks from date of receipt of a copy of

this order, the same shall be entertained without reference to limitation but subject

to compliance of all other statutory conditions including pre-deposit.

6. This Writ Petition is dismissed with liberty. No costs. Connected

Miscellaneous Petition is also dismissed.

(A.S.M.,J) (G.A.M.,J) 23.10.2024 Index:Yes/No Speaking order Neutral Citation: Yes sl

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

To

1. The Deputy Commercial Tax Officer – I, Sowcarpet III Assessment Circle, 191, N.S.C.Bose Road, Chennai – 600 001.

2. The Appellate Assistant Commissioner (CT) VII, IV Floor, Kuralagam Annexe, Chennai – 600 108.

3. Tamil Nadu Sales Tax Appellate Tribunal, (Additional Bench), represented by the Secretary City Civil Court Building, High Court Complex, Chennai – 600 104.

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

Dr.ANITA SUMANTH,J.

AND G.ARUL MURUGAN,J.

Sl

Writ Petition No.16347 of 2013

23.10.2024

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