Disposed of writ petition seeking quashing of an order on input tax credit issue, noting disputed facts require statutory remedy. Granted liberty to file an appeal within 4 weeks.
Disposition with liberty to file an appeal within 4 weeks without limitation reference.
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W.P. No.12844 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 30.10.2023
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.12844 of 2021 and
W.M.P. No.13643 of 2021
Tvl.Alliance Projects Rep. by its Partner
... Petitioner
Vs.
Assistant Commissioner (ST), Kotturpuram Assessment Circle, Room No.213, Integrated Building for Commercial Taxes and Registration Department, Nandanam, Chennai-35.
... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records of the Respondent in TIN-33951562045/2016-17 dated 01.03.2021 and quash the same.
For Petitioner : Ms.Krithanjya Ragunathan for Mr.Adithya Reddy For Respondent : Mr.Prashanth Kiran Government Advocate
ORDER
As a preliminary objection, it was submitted by the learned counsel for the
Respondent that there are several issues, including the entitlement of Input Tax
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W.P. No.12844 of 2021 Credit in respect of registration cancelled dealers which involves examining disputed questions of fact and therefore it is only appropriate for the petitioner to avail statutory remedy.
30.10.2023
Speaking (or) Non Speaking Order Index:Yes/No Neutral Citation: Yes/No Mka/ Spp
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W.P. No.12844 of 2021
MOHAMMED SHAFFIQ, J.
Mka / Spp
To: Assistant Commissioner (ST), Kotturpuram Assessment Circle, Room No.213, Integrated Building for Commercial Taxes and Registration Department, Nandanam, Chennai-35.
W.P. No.12844 of 2021 and W.M.P. No.13643 of 2021
30.10.2023
3/3
Tvl.Alliance Projects Rep. by its Partner
Assistant Commissioner (ST), Kotturpuram Assessment Circle
MOHAMMED SHAFFIQ
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
