This writ petition challenged an impugned order of assessment regarding reversal of input tax credit under TN VAT. The High Court allowed the petition, setting aside the assessment order by relying on Supreme Court and Division Bench precedents.
impugned order of assessment set aside and writ petition allowed.
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.
W.P.No.18927 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 10.04.2023
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.No.18927 of 2020
M/s.Arunnachala Impex Private Limited Rep. by its Managing Director S.Kalaivani No.192/237, Thambu Chetty Street, Parrys, Chennai - 600 001.
.. Petitioner
vs
State Tax Officer, Harbour Assessment Circle, No.116, Angappa Naicken Street, Chennai - 600 001.
.. Respondent
Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for impugned proceedings of the respondent passed in TNVAT/33250021294/2014-15 dated 22.07.2015 and quash the same as per law laid down by this Court judgment reported in 96 VST 315.
For Petitioner : Mr.P.V.Ravikumar For Respondent : Mrs.K.Vasanthamala Government Advocate
ORDER
Mr.P.V.Ravikumar, learned counsel for petitioner and
Mrs.K.Vasanthamala, learned Government Advocate would submit
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W.P.No.18927 of 2020
in one voice that the issue that arises in this writ petition relating to reversal of input tax credit pursuant to cancellation of selling / purchasing registration, is covered in favour of the petitioner.
10.04.2023
Index:Yes/No Neutral Citation:Yes ssm
To:
The State Tax Officer, Harbour Assessment Circle, No.116, Angappa Naicken Street, Chennai - 600 001.
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W.P.No.18927 of 2020
DR. ANITA SUMANTH,J.
ssm
W.P.No.18927 of 2020
10.04.2023
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1 issue framed by the court
Whether the issue regarding reversal of input tax credit pursuant to cancellation of registration is covered in favour of the petitioner under the cited precedents.
Colour shows how this judgement treated each authority
State of Maharashtra v Suresh Trading CompanyReferred¶2
(1997) 11 SCC 378 · Who else cites this
Assistant Commissioner (CT) Broadway Assessment Circle, Chennai v Bhairav Trading CompanyReferred¶2
(2016) 95 VST 315 (Mad)
1 provisions across 1 enactments
M.s.Arunnachala Impex Private Limited Rep. by its Managing Director S.Kalaivani
State Tax Officer, Harbour Assessment Circle
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
