Madras High Court
M/S. Kone Elevator India Ltd vs The State Of Tamil Nadu on 23 January, 2018
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 23.01.2018 Coram The Hon'ble Mr.Justice T.S.Sivagnanam Writ Petition Nos.16619 to 16624 of 2013 and M.P.Nos.1 to 1 of 2013 W.P.No.16619 of 2013 :- M/s. Kone Elevator India Ltd., rep. by its Company Secretary, Sri. V.S.Krishnakumar ...Petitioner Vs. 1. The State of Tamil Nadu, rep. by its Secretary, Commercial Taxes Department, Fort St. George, Chennai. 2. The Assistant Commissioner (CT) Royapettah II Assessment Circle, Chennai. ...Respondents Writ Petitions, filed under Article 226 of the Constitution of India, for issuance of Writ of Certiorari to call for records of the second respondent, in TIN No.33920781648/2006-07, and to quash the proceedings, dated 30.03.2013 issued therein. For Petitioner in all W.Ps : Mr.B.Raveendran For Respondents in all W.Ps. : Mr.M. Hari Haran Additional Government Pleader COMMON O R D E R
Heard Mr.B.Raveendran, the learned counsel appearing for the petitioner and Mr.M. Hari Haran, the learned Additional Government Pleader for the respondents.
2. Since the issue involved in these Writ Petition is identical in nature, they were taken up together and disposed of vide this common order.
3. The petitioner has filed these Writ Petitions, challenging the notices issued by the second respondent, dated 30.03.2013, proposing to revise the turnover and reverse the Input Tax Credit (ITC) availed by the petitioner, by placing reliance on the decision of the Hon'ble Supreme Court, in the case of State of Andhra Pradesh Vs. Kone Elevators (India) Ltd., reported in [(2005) 140 STC 22 (SC)]. The correctness of the said decision was decided by the Larger Bench of the Hon'ble Supreme Court, in the assessee's own case, in the case of Kone Elevators (India) Ltd., Vs. State of Tamil Nadu and others, reported in [(2014) 71 VST 1 (SC)]. In the said decision, the Hon'ble Supreme Court held that the decision reported in [(2005) 140 STC 22 (SC)] does not carefully lay down the law and accordingly, the same was overruled. Ultimately, the assessments, which were framed, were set aside.
4. In the cases on hand, the petitioner has approached this Court, at the stage of issuance of revision notice. Thus, by applying the decision rendered in the case of Kone Elevators (India) Ltd., Vs. State of Tamil Nadu and others, reported in [(2014) 71 VST 1 (SC)], the present Writ Petitions are allowed, the impugned orders are quashed. No costs. Consequently, connected Miscellaneous Petitions are closed.
23.01.2018 sd/dna Index : yes/no To
1. The State of Tamil Nadu, rep. by its Secretary, Commercial Taxes Department, Fort St. George, Chennai.
2. The Assistant Commissioner (CT) Royapettah II Assessment Circle, Chennai.
T.S.Sivagnanam, J.
sd/dna Writ Petition Nos.16619 to 16624 of 2013 23.01.2018