Partly allowed

Greaves Cotton Limited v. the Deputy Commissioner

Madras HC18 Jun 2018WP/26279/2009

Case brief

AI extract

What is this about?

The petitioner filed a writ petition challenging a notice disallowing input tax credit for EOT cranes and other capital goods. The petition relied on an Advanced Ruling clarification that such goods are taxable at 5%. The court disposed of the petition by directing the petitioner to file objections relying on said clarification within 15 days and directed the respondent to afford a personal hearin

What did the court decide?

Directing the petitioner to submit objections to the impugned notice within 15 days relying on the ACAAR order dated 10.07.2014, and directing the respondent to afford an opportunity of personal heari

Greaves Cotton Limited Vs the Deputy Commissioner — GST and Indirect Tax | Madras HC (2018)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 18.06.2018

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CORAM

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THE HON'BLE MR. JUSTICE T.S.SIVAGNANAM

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W.P.No.26279 of 2009 M.P. No.1 of 2009

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Greaves Cotton Limited Represented by its Regional Accountant K.Sivakumar No.48, Rajaji Salai Chennai - 600 001 ...Petitioner vs. The Deputy Commissioner (CT) FAC) Fast Track Assessment Circle III Chennai - 600 006 ...Respondent Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to call for the records on the file of the respondent herein in his TIN No.33061242386/2008-09 dated 16.11.2009 and quash the same. For Petitioner : Mr.N.Inbarajan For Respondent : Mr.M.Hariharan Addl. Government Pleader ORDER

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Heard Mr.N.Inbarajan, learned counsel appearing for the petitioner and Mr.M.Hariharan learned Additional Government Pleader, appearing for the respondents.

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The petitioner has filed this writ petition challenging a notice dated 16.11.2009 issued by the respondent proposing to disallow the claim of input tax credit treating his goods as capital goods.

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It is submitted by the learned counsel for the petitioner that the Authority for Advance Ruling and Clarifications, vide order dated 10.07.2014, has issued necessary clarifications in ACAAR No.148/2013-14 stating that EOT cranes, hoists, gantry cranes are taxable at the rate of 5% as capital goods under entry 25 of Part B of the first schedule read with section 2(11) of the TNVAT Act, 2006, if sold inside the State for use in the manufacturing industry.

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

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In the light of the above clarification, the writ petition is disposed of directing the petitioner to submit his objections to the impugned notice by placing reliance on the aforementioned clarification, within a period of fifteen days from the date of receipt of a copy of this order and on receipt of the same, the respondent shall afford an opportunity of personal hearing, examine the applicability of the clarification and pass orders in accordance with law. No costs. Consequently, connected miscellaneous petitions are closed.

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Sd/-
Assistant Registrar(CS IX)
//True copy//
Sub Assistant Registrar
Rj
To
The Deputy Commissioner (CT) FAC)
Fast Track Assessment Circle III
Chennai - 600 006
+1cc to Mr.N.Inbarajan, Advocate SR.No.38083
+1cc to Special Government Pleader (T) SR.No.38345
W.P.No.26279 of 2009 &
M.P.No.1 of 2009
SAI(CO)
GN(28/06/2018)

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

Greaves Cotton Limited v. the Deputy Commissioner

Case brief

What is this about?

What did the court decide?

Greaves Cotton Limited v. the Deputy Commissioner

Case brief

What is this about?

What did the court decide?

What the court decided

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