Madras High Court
M/S.Swarna Shilpi vs The Assistant Commissioner (Ct)
Author: Rajiv Shakdher
Bench: Rajiv Shakdher, R.Suresh Kumar
IN THE HIGH COURT OF JUDICATURE AT MADRAS
RESERVED ON : 22.06.2017
DELIVERED ON : 22.09.2017
Coram
The Honourable Mr.Justice RAJIV SHAKDHER
and
The Honourable Mr.Justice R.SURESH KUMAR
Writ Petition No.34637 of 2012
and M.P.No.1 of 2012
M/s.Swarna Shilpi,
Rep. By its Partner,
Mr.Dilip Kumar,
No.61, N.S.C.Bose Road,
Chennai - 79. .. Petitioner
Vs.
1. The Assistant Commissioner (CT),
Moore Market (North) Assessment Circle,
No.191, N.S.C. Bose Road,
Chennai 1.
2. The Special Commissioner & Commissioner
of Commercial Taxes,
Ezhilagam, Chepauk,
Chennai 600 005.
3. The State of Tamil Nadu,
Represented by the Secretary
to Government, Commercial Taxes and
Registration Department,
Fort St. George, Chennai 600 009. ... Respondents
Prayer : Writ petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring that Sections 19(2)(ii) and 19(4) of the Tamil Nadu Value Added Tax Act, 2006 as discriminatory and violative of Articles 14, 301 and 304(a) of the Constitution of India, not saved by Presidential Assent under Article 304(b) of the Constitution of India.
* * *
For petitioner : Ms.C.Rekha Kumari
For Respondents: Mr.V.Ayyadurai, A.A.G.
Asst. by Mr.S.Kanmani Annamalai,AGP
- - - - -
O R D E R
RAJIV SHAKDHER,J.
1. This writ petition lays in effect a challenge to Sections 19(2)(ii) and 19(4) of the Tamil Nadu Value Added Tax Act, 2006 (in short 'the 2006 Act').
1.1. The challenge to the said Sections, is based on the assertion, made by the writ petitioner, that the said provisions of the 2006 Act, violate, Articles 14, 19(1)(g), 301 and 304(a) & (b) of the Constitution.
1.2. Accordingly, the writ petitioner seeks a direction against the respondents to forbear from relying upon the impugned provisions to reverse or recover Input Tax Credit (in short, "ITC") under Section 27(2) of the 2006 Act
2. The issue which arises in the captioned writ petition is covered by our judgement delivered today i.e. 22.09.2017, passed in W.P.No.6377 of 2010 titled : Patina Gold Ornaments Pvt. Ltd., Vs. The Assistant Commissioner (CT).
3. Accordingly, the relief claimed in the captioned writ petition is allowed, leaving parties to bear their own costs. Resultantly, the pending application shall stand closed.
(R.S.A.,J) (R.S.K.,J) 22.09.2017 Speaking Order/ Non-speaking order Index : Yes/No Internet : Yes /No kk/gg To 1. The Assistant Commissioner (CT),
Moore Market (North) Assessment Circle, No.191, N.S.C. Bose Road, Chennai 1.
2. The Special Commissioner & Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai 600 005.
3. The Secretary to Government, to Government, Commercial Taxes and Registration Department, Fort St. George, Chennai 600 009.
RAJIV SHAKDHER,J.
AND R.SURESH KUMAR,J.
Kk/gg Pre-Delivery Order in W.P.No.34637 of 2012 and M.P.No.1 of 2012 RESERVED ON : 22.06.2017 DELIVERED ON : 22.09.2017