Madras High Court
Riddisiddhi Buillions Limited vs The Assistant Commissioner(Ct) on 28 August, 2024
Author: R. Suresh Kumar
Bench: R. Suresh Kumar, C. Saravanan
W.P.Nos.22567 & 22568 of 2015
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.08.2024
CORAM :
THE HONOURABLE MR.JUSTICE R. SURESH KUMAR
AND
THE HONOURABLE MR.JUSTICE C. SARAVANAN
W.P.Nos.22567 & 22568 of 2015
Riddisiddhi Buillions Limited
(Rep. by its Vice President Mahendra Bafna)
No.780, Mettupalayam Road, R.S.Puram
Coimbatore-641 002. .. Petitioner in both W.Ps
Vs.
1. The Assistant Commissioner(CT)
R.S.Puram (East) Circle, Coimbatore.
2. The State of Tamil Nadu
Rep. by its Secretary, CT & RE Department
Fort St. George
Chennai-600 009. .. Respondents in both W.Ps
Prayer in W.P.No.22567 of 2015: Petition filed under Article 226 of
the Constitution of India, seeking for a writ of certiorari, to call for
the records on the files of the First respondent herein in
TIN:33941942399/2013-14 dated 17.12.2014 and quash the same
in so far as it has ordered reversal of input tax credit of
Rs.42,04,277/-;
Prayer in W.P.No.22568 of 2015: Petition filed under Article 226 of
the Constitution of India, seeking for a writ of declaration,
declaring Section 19(2)(ii) and Section 19(4)(i) 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 1950, and
not saved by Presidential Assent under Article 304(b) of the
Constitution of India 1950 and in any view section 19(4) of the
Tamil Nadu Value Added Tax Act, 2006 as inapplicable to cases
involving stock transfer of raw materials to a place outside the
state of Tamil Nadu for manufacture and return of the
manufactured goods inside the State of Tamil Nadu for sales within
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W.P.Nos.22567 & 22568 of 2015
the State of Tamil Nadu.
For the Petitioner
in both W.Ps : Mr.K.A.Parthasarathi
for Mr.N.Inbarajan
For the Respondents
in both W.Ps : Mr.C.Harsharaj
Additional Government Pleader
COMMON ORDER
(Order of the Court was made by R.SURESH KUMAR, J.) Since the issue raised in W.P.No.22568 of 2015 is covered by the decision of a Coordinate Bench of this Court in the case of Patina Gold Ornaments Pvt. Ltd. vs. Assistant Commissioner (CT) and Anr1 dated 22.09.2017, W.P.No.22568 of 2015 is to be allowed.
2. As a consequential action, the impugned assessment order in W.P.No.22567 of 2015 dated 17.12.2014 is to be set aside.
Accordingly, the same is set aside and the matter is remitted back to the Assessing Authority for reassessment and to proceed in accordance with law, in light of the decision made in Patina Gold Ornaments Pvt. Ltd. cited supra.
1 [2018] 50 GSTR 114 (Mad) https://www.mhc.tn.gov.in/judis Page 2 of 4 W.P.Nos.22567 & 22568 of 2015
3. Accordingly, both these writ petitions stand disposed of.
There shall be no order as to costs.
(R.S.K., J.) (C.S.N, J)
28.08.2024
Neutral Citation:Yes/No
drm
To:
1. The Assistant Commissioner(CT) R.S.Puram (East) Circle, Coimbatore.
2. The Secretary, The State of Tamil Nadu CT & RE Department, Fort St. George Chennai-600 009.
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AND C. SARAVANAN, J.
(drm) W.P.Nos.22567 & 22568 of 2015 28.08.2024 https://www.mhc.tn.gov.in/judis Page 4 of 4