Five writ petitions filed by a spinning mill challenging the proposed levy of 5% GST on VSF Hank Yarn under GST notices were dismissed by the Madras High Court, relying on the recent decision in Aakavi Spinning Mills Pvt. Ltd.
The writ petitions were dismissed with no costs. Consequently connected miscellaneous petitions were closed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02.07.2018
CORAM
THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM
W.P.Nos.12688 to 12692 of 2017 & W.M.P.Nos. 13511 to 13515 of 2017
M/s.Vedagiri Hi-Tech Spinning Mills Pvt. Ltd
Rep. By its Director-P. Suresh No.39-H/ 4-1, Kothukaran Kadu Komarapalayam-638 183 District
.. Petitioner in all WPs v. 1 The Authority for Clarification and Advance Rules Rep. By its Commissioner of Commercial Taxes Ezhilagam, Chepauk Chennai-600 005. 2 The Assistant Commissioner(CT)(FAC) Sankari, Salam District .. Respondent in all WPs
W.P.No.12688/2009 : Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, forbearing the 2nd respondent from in any way proceeding further in pursuance of the Notice issued in TIN No.33283225818/2011-2012, dated 30.3.2017 in so far as it proposed to levy Tax @ 5% on VSF Hank Yarn alone is concerned.
W.P.No.12689/2009 : Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, forbearing the 2nd respondent from in any way proceeding further in pursuance of the Notice issued in TIN No.33283225818/2012-2013, dated 30.3.2017 in so far as it proposed to levy Tax @ 5% on VSF Hank Yarn alone is concerned.
W.P.No.12690/2009 : Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, forbearing the 2nd respondent from in any way proceeding further in pursuance of the Notice issued in TIN No.33283225818/2013-2014, dated 30.3.2017 in so far as it proposed to levy Tax @ 5% on VSF Hank Yarn alone is concerned.
W.P.No.12691/2009 & W.P. 12692/2009 : Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, forbearing the 2nd respondent from in any way proceeding further in pursuance of the Notice issued in TIN No.33283225818/2014-2015,TIN.No. 33283225818/2015-2016 respectively dated 30.3.2017 in so far as it proposed to levy Tax @ 5% on VSF Hank Yarn alone is concerned.
For Petitioner : Mr.S.Rajasekar
For Respondent : Ms.G.Dhanamadhri Government Advocate
COMMON ORDER Heard Mr.S.Rajasekar, learned counsel appearing for the petitioner and Ms.G.Dhanamadhri learned Government Advocate, appearing for the respondents. 2. Learned counsel appearing for the petitioner fairly submitted that the issue involved in these writ petitions is squarely covered by the decision in Aakavi Spinning Mills Pvt. Ltd. v. Authority for Clarification and Advance Ruling, Chennai and another [2018(52) GSTR 80(Mad)] .
s/dAssistant Registrar(CS-V) True Copy Sub-Assistant Registrar Rj To 1 The Commissioner of Commercial Taxes Authority for Clarification and Advance Rules Ezhilagam, Chepauk Chennai-600 005. 2 The Assistant Commissioner(CT)(FAC) Sankari, Salam District
+1 CC to M/s.R. Hemalatha, Advocate sr 42925. +1 CC to Spl. Govt. Pleader sr 42844.
W.P.Nos.12688 to 12692 of 2017 & W.M.P.Nos. 13511 to 13515 of 2017
SR(CO)
SP(12/07/2018)
1 issue framed by the court
Whether the writ petitions contending against levy of 5% tax on VSF Hank Yarn are maintainable given the pronouncement in Aakavi Spinning Mills Pvt. Ltd.
Colour shows how this judgement treated each authority
Aakavi Spinning Mills Pvt. Ltd. v. Authority for Clarification and Advance RulingFollowed¶16
Aakavi Spinning Mills Pvt. Ltd. v. Authority for Clarification and Advance Ruling, Chennai and another [2018(52) GSTR 80(Mad)]
1 provisions across 1 enactments
M/s. Vedagiri Hi-Tech Spinning Mills Pvt. Ltd
The Authority for Clarification and Advance Rules
The Assistant Commissioner(CT)(FAC) Sankari
T.S. Sivagnanam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
