Dismissed

M/s.T.K.G.Rajan Stores v. The State of Tamil Nadu

Madras HC16 Sept 2015WP/29222/2015

Case brief

AI extract

What is this about?

The High Court of Madras dismissed two writ petitions challenging the validity of specific sections of the Tamil Nadu Value Added Tax Act, 2006 and Rules as violative of constitutional rights. The court relied on a prior Division Bench Judgment upholding these provisions and dismissed the petitions challenging the validity of the taxing statutes and the specific rejection of Input Tax Credit notic

What did the court decide?

The writ petitions and miscellaneous petitions are dismissed. No costs awarded.

M/s.T.K.G.Rajan Stores Vs The State of Tamil Nadu — Cheque Dishonour | Madras HC (2015)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 16.9.2015

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CORAM :

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THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN AND THE HONOURABLE MR.JUSTICE T.MATHIVANAN

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W.P.Nos.29222 and 29223 of 2015 and

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M.P.Nos.1 and 2 of 2015

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M/s.T.K.G.Rajan Stores, Rep.by its Proprietrix G.Parameswari ...Petitioner in both WPs Vs

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The State of Tamil Nadu, rep.by the Secretary, Commercial Taxes and Registration Department, Fort.St.George, Chennai-9. 2. The Deputy Commercial Tax Officer, Vandavai, Tiruvannamalai District. ...Respondents in both WPs

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Petitions under Article 226 of The Constitution of India praying for the issuance of (i) a Writ of Declaration declaring that Sections 19(1), 19(10)(a) and 19(11) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007 are inconsistent with the charging Section 3 and the General Scheme of Annual Assessment under Sections 20, 21 and 22 of the Tamil Nadu Value Added Tax Act, 2006 and further void as being arbitrary and irrational infringing the rights of the petitioners under Articles 14 and 19(1)(g) and the resultant proposal to reverse the Input Tax Credit invoking Section 19(11) of the Tamil Nadu Value Added Tax Act as violative of Articles 265 and 304A of the Constitution of India, 1950 (W.P.No.29222 of 2015) and (ii) a Writ of Certiorari to call for the records of the 2nd respondent in his impugned proceeding made in TIN 33094600267/2013-2014 dated 28.7.2015 in so far as it rejects the

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https://hcservices.ecourts.gov.in/hcservices/

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claim of input tax credit under Section 19(11) of the Tamil Nadu Value Added Act, 2006 is concerned and quash the same (W.P.No.29223 of 2015).

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(Order of the Court was made by V.RAMASUBRAMANIAN,J)

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The petitioner has come up with the above writ petitions (i) challenging the validity of Sections 19(1), 19(10)(a) and 19(11) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007 and (ii) challenging the notice of assessment dated 28.7.2015.

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Heard Mr.S.Rajasekar, learned counsel for the petitioner. Dr.Anita Sumanth, learned Special Government Pleader takes notice for the respondents.

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The provisions challenged by the petitioner have already been upheld by a Division Bench of this Court in U.S.A.Agencies Vs. C.T.O. [2013 (5) CTC 630].

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Therefore, the first writ petition challenging the validity of the statutory provisions is liable to be dismissed. Once the foundation, on which the second writ petition is filed, is found to be weak, the second writ petition cannot be entertained.

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