Madras High Court
M/S.Ahill Apparel Exports Private ... vs The Assistant Commissioner on 1 October, 2019
Author: Anita Sumanth
Bench: Anita Sumanth
WP.Nos.18728 to 18742 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2019
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.Nos.18728 to 18742 of 2013 and
M.P.Nos.1 to 1 of 2013 (15 Mps) and
M.P.Nos.2 to 2 of 2013 (15 MPs) and
M.P.No.3 of 2013
W.P.No.18728 of 2013
M/s.Ahill Apparel Exports Private Limited,
A company incorporated under the Companies act,
Rep. By its Joint Managing Director S.D.Arun,
24, Anna Nagar, Tirupur-1. ... Petitioner
Vs.
1.The Assistant Commissioner, (C.T.),
Service Tax Officer,
Tiruppur Central-I Circle,
Tiruppur.
2.The Commercial Tax Officer,
Lakshmi Nagar Circle,
Tirupur.
3.The Principal Secretary,
(Commissioner of Commercial Taxes),
Ezhilagam, Chepauk, Chennai-600 005. ... Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for the
issuance of Writ of Certiorari, calling for the records of the 1st respondent in
TNVAT No.33952401677, dated 11.05.2012 and quash the portion of the order
in so far as it relates to deduction of tax under the head “Invisible Loss” as
unfair, arbitrary and prejudicial and not contemplated under the act.
(In all WPs)
For Petitioner : Mr.Senthamil Arasu
for Mr.Ananda Gomathy Sivakumar
For Respondents : Mr.M.Hariharan,
http://www.judis.nic.in Government Advocate
1/4
WP.Nos.18728 to 18742 of 2013
COMMON ORDER
The petitioner challenges pre-assessment notices in respect of the monthly returns filed by it. Both learned counsels concur on the position that the issue raised in these matters, relating to the reversal of input tax credit in terms of Section 19(9) of the Tamil Nadu Value Added Tax Act, stands decided in favour of the assessee by a decision of the learned Single Judge in the case of Interfit Techno Products Ltd. Vs. Principal Secretary/Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai and another (81 VST 389).
2.On account of an interim stay granted by this Court on 10.07.2013, the proceedings stand frozen till date. The petitioner shall appear before the respondent assessing authority on Thursday, the 24th of October, 2019 at 10.30 a.m. without expecting any further notice in this regard. After hearing the petitioner and consideration of all/any materials filed in support of its stand, an order of assessment shall be passed by the assessing authority on merits and in accordance with law within a period of four weeks from date of conclusion of personal hearing.
3.These writ petitions are disposed in the aforesaid terms. No costs.
Consequently, connected miscellaneous petitions are closed.
01.10.2019 vs Index:Yes/No Speaking order/Non-speaking order http://www.judis.nic.in 2/4 WP.Nos.18728 to 18742 of 2013 To
1.The Assistant Commissioner, (C.T.), Service Tax Officer, Tiruppur Central-I Circle, Tiruppur.
2.The Commercial Tax Officer, Lakshmi Nagar Circle, Tirupur.
3.The Principal Secretary, (Commissioner of Commercial Taxes), Ezhilagam, Chepauk, Chennai-600 005.
http://www.judis.nic.in 3/4 WP.Nos.18728 to 18742 of 2013 Dr.ANITA SUMANTH,J.
vs W.P.Nos.18728 to 18742 of 2013 and M.P.Nos.1 to 1 of 2013 (15 Mps) and M.P.Nos.2 to 2 of 2013 (15 MPs) and M.P.No.3 of 2013 01.10.2019 http://www.judis.nic.in 4/4