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ANITA SUMANTH
Hyundai Motors Ltd. (Represented by its General Manager – Taxation T. Saravanan – Appellant
Versus
Deputy Commissioner (CT) – IV (FAC), Chennai – Respondent
JUDGMENT
(Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records on the files of the respondent herein, in TIN/33781661709/2013-14 dated 27.08.2015.)
1. The petitioner has challenged an order of assessment passed in terms of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') for the period 2013-14 dated 27.08.2015 and was disposed by a learned single Judge of this Court on 14.12.2017 following the ratio laid down in a batch of Writ Petitions in the case of The State of Tamil Nadu represented by its Secretary, Commercial Taxes Department, The Deputy Commissioner (CT) (FAC) V. M/s.Everest Industries Limited (2022(4) TMI 1204) touching upon the reversal of Input Tax Credit (ITC) in terms of Section 19(2)(v) of the Act.
2. As against the aforesaid decision, the State has filed Writ Appeals in all cases. In W.A.No.1654 of 2017 pertaining to this petitioner, an order has been passed by a Division Bench of this Court on 12.03.2018 remanding the matter to the file of the learned single Judge.
3. It is relevant to note that the larger batch of matters touching upon the reversal of ITC in terms of Section 19(2)(v)
The Assessing Authority must consider all objections and the deviation proposal in a holistic perspective before passing a speaking order of assessment on the issue relating to the claim of input tax....
The main legal point established in the judgment is the interpretation and application of the provisions of Section 18(1) of the Tamil Nadu Value Added Tax Act, 2006 and Section 5(1) and (3) of the C....
Tribunal must remand for mismatch reconciliation instead of substituting appellate findings in ITC reversal cases.
The court affirmed that a timely application under Section 84 of the TNVAT Act, 2006 can be considered despite prior delays in appeals, especially when merits are supported by established legal prece....
Strict compliance with statutory conditions for availing concessions and benefits under the Act.
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