Re-assessment order under the TNVAT Act denying Input Tax Credit on zero-rated sales was quashed and the matter remitted to the assessing authority for fresh orders in light of a Division Bench decision, with recovery rights preserved pending appeal.
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W.P.No.1075 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 12.09.2024
CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.1075 of 2022
and
W.M.P.No.1137 of 2022
Tvl.Fresh and Honest Cafe Limited, Represented by its Manager Taxation and Authorized Signatory Mr.T.Valliappan
... Petitioner
Vs.
The Assistant Commissioner (ST), Velachery Assessment Circle, No.571, Integrated Commercial Taxes and Registration Department (South Tower), Room No.222, 2nd Floor, Anna Salai, Nandanam, Chennai – 600 035.
... Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for
issuance of a Writ of Certiorari, to call for the records of the impugned order of the re-assessment in TIN 33740801826/2013-2014 dated 04.01.2022 from the
files of the respondent herein, quash the same.
W.P.No.1075 of 2022
For Petitioner : Mrs.Aparna Nandakumar
ORDER
The petitioner is before this Court against the Impugned Re-assessment Order dated 04.01.2022 passed by the respondent. It is pursuant to the order passed by the First Appellate Authority vide order dated 13.10.2016 in Appeal No & Year : 310/2015 (VAT).
Appeal No & Year : 310/2015 (VAT). The petitioner has disputed the reversal
W.P.No.1075 of 2022
of the Input Tax Credit, levy of tax and penalty. By an order dated 13.10.2016, the Appellate Commissioner had remitted the case back to the respondent, which has now culminated in the Re-assessment Order dated 04.01.2022, which is impugned herein.
W.P.No.1075 of 2022
appeal under Section 51 of the TNVAT Act, 2006 and therefore this Writ Petition is liable to be dismissed. It is submitted that even if the matter has to be remitted back, it can be on terms.
the view that the matter can be remitted back to the respondent by quashing the Impugned Re-assessment Order to pass a fresh order in the light of the decision of the Division Bench of this Court in the above mentioned case to the facts of the present case.
W.P.No.1075 of 2022
12.09.2024
Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order Neutral Citation : Yes/No
arb
W.P.No.1075 of 2022
C.SARAVANAN, J.
arb
To
The Assistant Commissioner (ST), Velachery Assessment Circle, No.571, Integrated Commercial Taxes and Registration Department (South Tower), Room No.222, 2nd Floor, Anna Salai, Nandanam, Chennai – 600 035.
W.P.No.1075 of 2022 and W.M.P.No.1137 of 2022
12.09.2024
1 issue framed by the court
Whether the re-assessment order denying Input Tax Credit on Zero Rated Sales under Section 18 of the TNVAT Act could be sustained in light of the Division Bench decision.
Colour shows how this judgement treated each authority
M/s.Consolidated Construction Consortium Limited Vs. The Assistant Commissioner (CT), Mylapore, ChennaiRelied on¶8
(2023) 156 Taxmann.com 587 (Mad.)
2 provisions across 1 enactments
Tvl.Fresh and Honest Cafe Limited
The Assistant Commissioner (ST), Velachery Assessment Circle
C.SARAVANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
