w w w . L a w y e r S e r v i c e s . i n



M/s. Inno-Tech Electronics Systems, Rep. by it's Proprietor – M. Ravichandran v/s The Commercial Tax Officer, Mylapore Assessment Circle, Chennai & Another


Company & Directors' Information:- ELECTRONICS CORPORATION OF INDIA LIMITED [Active] CIN = U32100TG1967GOI001149

Company & Directors' Information:- L G ELECTRONICS INDIA PRIVATE LIMITED [Active] CIN = U32107DL1997PTC220109

Company & Directors' Information:- K TECH PRIVATE LIMITED [Active] CIN = U25190TN2012PTC084486

Company & Directors' Information:- T V S ELECTRONICS LIMITED [Dissolved] CIN = U30006TN1986PLC013301

Company & Directors' Information:- C P SYSTEMS PVT LTD [Active] CIN = U29199DL1999PTC101718

Company & Directors' Information:- T SYSTEMS INDIA PRIVATE LIMITED [Strike Off] CIN = U72200DL2004PTC127138

Company & Directors' Information:- U K B ELECTRONICS PRIVATE LIMITED [Active] CIN = U32109DL2004PTC126250

Company & Directors' Information:- M TECH INDIA PRIVATE LIMITED [Active] CIN = U30007DL1997PTC087580

Company & Directors' Information:- M G ELECTRONICS LIMITED [Active] CIN = U74899DL1969PLC005030

Company & Directors' Information:- TAX TECH INDIA PRIVATE LIMITED [Active] CIN = U72200GJ2003PTC042564

Company & Directors' Information:- A K M SYSTEMS PRIVATE LIMITED [Active] CIN = U74899DL1984PTC018546

Company & Directors' Information:- K. TECH (INDIA) LIMITED [Active] CIN = U24222MH2000PLC123695

Company & Directors' Information:- J V ELECTRONICS PVT. LTD. [Active] CIN = U74899DL1973PTC006446

Company & Directors' Information:- L B ELECTRONICS LIMITED [Active] CIN = U32109DL2005PLC134598

Company & Directors' Information:- R R ELECTRONICS PRIVATE LIMITED [Active] CIN = U31908MH2007PTC171298

Company & Directors' Information:- W B M SYSTEMS PRIVATE LIMITED [Active] CIN = U74899DL1984PTC017764

Company & Directors' Information:- A K TECH LTD [Active] CIN = U74899DL1986PLC023700

Company & Directors' Information:- B AND B ELECTRONICS LIMITED [Active] CIN = U74899DL1984PLC019600

Company & Directors' Information:- B R C ELECTRONICS PRIVATE LIMITED [Active] CIN = U32109DL2005PTC140580

Company & Directors' Information:- A G T ELECTRONICS LIMITED [Active] CIN = U31200TZ1989PLC002336

Company & Directors' Information:- Z-TECH (INDIA) PRIVATE LIMITED [Active] CIN = U74899DL1994PTC062582

Company & Directors' Information:- O S ELECTRONICS INDIA PRIVATE LIMITED [Active] CIN = U74900DL2015FTC283969

Company & Directors' Information:- J. C. ELECTRONICS PRIVATE LIMITED [Active] CIN = U51909GJ2010PTC061768

Company & Directors' Information:- A R G SYSTEMS LIMITED [Active] CIN = U74899DL1994PLC062621

Company & Directors' Information:- R A ELECTRONICS PRIVATE LIMITED [Active] CIN = U29308GJ1991PTC016804

Company & Directors' Information:- S SYSTEMS PVT LTD [Active] CIN = U72200DL2001PTC111270

Company & Directors' Information:- SYSTEMS INDIA PRIVATE LIMITED [Active] CIN = U74899DL1994PTC059377

Company & Directors' Information:- E-TECH INDIA PRIVATE LIMITED [Active] CIN = U51101MH2013PTC240790

Company & Directors' Information:- G S C ELECTRONICS PRIVATE LTD. [Active] CIN = U74899DL1987PTC029325

Company & Directors' Information:- J N J ELECTRONICS LIMITED [Active] CIN = U32101DL2005PLC142345

Company & Directors' Information:- S N ELECTRONICS PRIVATE LIMITED [Active] CIN = U32101AS1999PTC005696

Company & Directors' Information:- A D ELECTRONICS PRIVATE LIMITED [Amalgamated] CIN = U31200MH1996PTC104103

Company & Directors' Information:- TECH INDIA LIMITED [Active] CIN = U45201AS1995PLC004380

Company & Directors' Information:- R AND S (INDIA) ELECTRONICS PRIVATE LIMITED [Active] CIN = U29299MH2000PTC128688

Company & Directors' Information:- V S S SYSTEMS INDIA PRIVATE LIMITED [Strike Off] CIN = U03000TZ1997PTC007933

Company & Directors' Information:- ELECTRONICS LTD [Under Liquidation] CIN = U32201DL1945PLC000866

Company & Directors' Information:- I L SYSTEMS INDIA PRIVATE LIMITED [Strike Off] CIN = U18100GJ1999PTC037104

Company & Directors' Information:- H R ELECTRONICS PRIVATE LIMITED [Active] CIN = U51395DL2000PTC107829

Company & Directors' Information:- M-TECH SYSTEMS PVT LTD [Active] CIN = U72200DL2001PTC110882

Company & Directors' Information:- A V SYSTEMS PRIVATE LIMITED [Active] CIN = U31909PN2001PTC015788

Company & Directors' Information:- N D T SYSTEMS PRIVATE LIMITED [Active] CIN = U74210MH1996PTC104744

Company & Directors' Information:- S I TECH (INDIA) PRIVATE LIMITED [Strike Off] CIN = U32109MH2003PTC140622

Company & Directors' Information:- S P P S SYSTEMS PRIVATE LIMITED [Active] CIN = U72200TG2000PTC033732

Company & Directors' Information:- L S I SYSTEMS (INDIA) PRIVATE LIMITED [Active] CIN = U32109DL2000PTC105666

Company & Directors' Information:- H B S SYSTEMS PRIVATE LIMITED [Active] CIN = U74899DL1992PTC048198

Company & Directors' Information:- C M R ELECTRONICS PRIVATE LIMITED [Amalgamated] CIN = U72211WB1979PTC032091

Company & Directors' Information:- P R ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U31900KA1991PTC011572

Company & Directors' Information:- Q-TECH SYSTEMS INDIA PRIVATE LIMITED [Active] CIN = U51909DL1996PTC083384

Company & Directors' Information:- K V N ELECTRONICS PRIVATE LIMITED [Active] CIN = U74899DL1995PTC074002

Company & Directors' Information:- M. R. ELECTRONICS PRIVATE LIMITED [Active] CIN = U32109DL2008PTC185335

Company & Directors' Information:- L K ELECTRONICS PRIVATE LIMITED [Active] CIN = U32109DL2006PTC144509

Company & Directors' Information:- K V ELECTRONICS PVT LTD [Strike Off] CIN = U32107TG1986PTC006103

Company & Directors' Information:- U C SYSTEMS INDIA PVT LTD [Active] CIN = U72200DL1997PTC084267

Company & Directors' Information:- A AND N ELECTRONICS PRIVATE LIMITED [Active] CIN = U32109DL2006PTC144588

Company & Directors' Information:- S N A ELECTRONICS PRIVATE LIMITED [Active] CIN = U32204DL2009PTC188412

Company & Directors' Information:- B J ELECTRONICS PRIVATE LIMITED [Active] CIN = U03210TZ1993PTC004634

Company & Directors' Information:- L C SYSTEMS PRIVATE LIMITED [Active] CIN = U55200PB2012PTC036880

Company & Directors' Information:- N U ELECTRONICS PVT LTD [Strike Off] CIN = U99999MH1981PTC025048

Company & Directors' Information:- H B ELECTRONICS PRIVATE LIMITED [Active] CIN = U32201GJ1988PTC010345

Company & Directors' Information:- C I SYSTEMS PVT LTD [Active] CIN = U45200TG1983PTC003915

Company & Directors' Information:- M J SYSTEMS (INDIA) PRIVATE LIMITED [Active] CIN = U72900MH2005PTC150591

Company & Directors' Information:- R R SYSTEMS PRIVATE LIMITED [Active] CIN = U30007DL1999PTC098142

Company & Directors' Information:- S M I C ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U51909DL2009PTC193590

Company & Directors' Information:- M M ELECTRONICS PRIVATE LIMITED [Active] CIN = U74899DL1987PTC030129

Company & Directors' Information:- D M ELECTRONICS PRIVATE LIMITED [Active] CIN = U31909DL1997PTC087620

Company & Directors' Information:- C N C SYSTEMS PVT LTD [Active] CIN = U72900DL1999PTC100476

Company & Directors' Information:- S C TECH INDIA PRIVATE LIMITED [Strike Off] CIN = U45400HR2015PTC055858

Company & Directors' Information:- M. A. ELECTRONICS PRIVATE LIMITED [Active] CIN = U40101WB2007PTC121034

Company & Directors' Information:- D S ELECTRONICS PRIVATE LIMITED [Active] CIN = U32109DL2004PTC126986

Company & Directors' Information:- S S G ELECTRONICS PRIVATE LIMITED [Active] CIN = U31909DL1998PTC092657

Company & Directors' Information:- M B M SYSTEMS PRIVATE LIMITED [Active] CIN = U30006DL1988PTC030404

Company & Directors' Information:- R S M ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U33111TN1987PTC014843

Company & Directors' Information:- C. G. ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U52334UP1992PTC014453

Company & Directors' Information:- S G ELECTRONICS PVT LTD [Strike Off] CIN = U31909WB1992PTC055977

Company & Directors' Information:- R AND D TECH PRIVATE LIMITED [Active] CIN = U33112PN2004PTC018927

Company & Directors' Information:- C S R ELECTRONICS PRIVATE LIMITED [Active] CIN = U32101DL1983PTC017212

Company & Directors' Information:- C. ELECTRONICS PVT. LTD. [Under Liquidation] CIN = U51433WB1991PTC052848

Company & Directors' Information:- C SYSTEMS PRIVATE LIMITED [Active] CIN = U31103TN2009PTC071155

Company & Directors' Information:- R M I SYSTEMS PRIVATE LIMITED [Active] CIN = U72200KA2011PTC060246

Company & Directors' Information:- V B ELECTRONICS PVT LTD [Active] CIN = U29308GJ1982PTC005087

Company & Directors' Information:- R G M ELECTRONICS PRIVATE LIMITED [Active] CIN = U32109DL1998PTC096022

Company & Directors' Information:- K. V. TECH INDIA PRIVATE LIMITED [Converted to LLP] CIN = U28939MH2008PTC181898

Company & Directors' Information:- N E B ELECTRONICS PRIVATE LIMITED [Under Liquidation] CIN = U32300MH2004PTC145675

Company & Directors' Information:- W & S SYSTEMS (INDIA) PRIVATE LIMITED [Active] CIN = U74910TN2005PTC055568

Company & Directors' Information:- M. Y. T. SYSTEMS PRIVATE LIMITED [Under Process of Striking Off] CIN = U74990TG2016PTC110104

Company & Directors' Information:- H D ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U29308WB2008PTC121476

Company & Directors' Information:- A G ELECTRONICS PRIVATE LIMITED [Active] CIN = U32109WB2007PTC116846

Company & Directors' Information:- S K E-TECH PRIVATE LIMITED [Strike Off] CIN = U72900WB2011PTC160500

Company & Directors' Information:- D-TECH INDIA PRIVATE LIMITED [Active] CIN = U72900DL2016PTC304389

Company & Directors' Information:- V M K ELECTRONICS PRIVATE LIMITED. [Active] CIN = U31908DL2007PTC162969

Company & Directors' Information:- TECH U TECH PRIVATE LIMITED [Active] CIN = U80903KL2020PTC065058

Company & Directors' Information:- X-ON ELECTRONICS PRIVATE LIMITED [Active] CIN = U51909DL2021FTC381689

Company & Directors' Information:- G K S ELECTRONICS PRIVATE LIMITED [Active] CIN = U31900TG2021PTC152112

Company & Directors' Information:- L V SYSTEMS PRIVATE LIMITED [Active] CIN = U31900KA2021PTC150256

Company & Directors' Information:- S E I SYSTEMS LIMITED [Strike Off] CIN = L74899DL1994PLC061731

Company & Directors' Information:- D C S SYSTEMS LIMITED [Strike Off] CIN = U72100MP2000PLC014224

Company & Directors' Information:- I T G SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72200DL1999PTC098431

Company & Directors' Information:- R T S ELECTRONICS PVT LTD [Strike Off] CIN = U32109PB1986PTC006755

Company & Directors' Information:- B. T. ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U29309TG1998PTC030240

Company & Directors' Information:- V-TECH ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109DL2007PTC161908

Company & Directors' Information:- I O SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72200TG1998PTC029166

Company & Directors' Information:- ELECTRONICS (INDIA) PVT LTD [Active] CIN = U29306WB1991PTC053380

Company & Directors' Information:- S N J ELECTRONICS PRIVATE LIMITED [Active] CIN = U32305DL2004PTC131140

Company & Directors' Information:- S E C O M SYSTEMS PRIVATE LIMITED [Active] CIN = U31909HR2009PTC039084

Company & Directors' Information:- C K ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U30007CH1999PTC023193

Company & Directors' Information:- A K G ELECTRONICS PRIVATE LTD [Strike Off] CIN = U31909DL1984PTC017616

Company & Directors' Information:- S L ELECTRONICS PRIVATE LIMITED [Active] CIN = U74899DL1984PTC019260

Company & Directors' Information:- H B S A ELECTRONICS PRIVATE LIMITED [Active] CIN = U29309PB1995PTC017227

Company & Directors' Information:- V-TECH (INDIA) PRIVATE LIMITED [Active] CIN = U72100MH2000PTC127157

Company & Directors' Information:- A A ELECTRONICS PRIVATE LIMITED [Active] CIN = U74899DL1988PTC031562

Company & Directors' Information:- R K G ELECTRONICS PRIVATE LIMITED [Active] CIN = U29191DL1996PTC075531

Company & Directors' Information:- D M SYSTEMS PRIVATE LIMITED [Active] CIN = U72100DL1999PTC101817

Company & Directors' Information:- H K ELECTRONICS PRIVATE LIMITED [Converted to LLP] CIN = U32200MH1992PTC067704

Company & Directors' Information:- S M C ELECTRONICS PRIVATE LIMITED [Active] CIN = U29248UR2015PTC001680

Company & Directors' Information:- D V G ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U40300UP2015PTC072080

Company & Directors' Information:- E K ELECTRONICS PRIVATE LIMITED [Active] CIN = U31900PN2010PTC135750

Company & Directors' Information:- K K K SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72100UP1995PTC017784

Company & Directors' Information:- A B ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U74899DL2000PTC103497

Company & Directors' Information:- G-TECH ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109DL1997PTC091372

Company & Directors' Information:- L P ELECTRONICS PVT LTD [Strike Off] CIN = U72200WB1980PTC033179

Company & Directors' Information:- E-SYSTEMS (INDIA) PRIVATE LIMITED [Active] CIN = U72200WB2003PTC096700

Company & Directors' Information:- K M S ELECTRONICS PVT LTD [Strike Off] CIN = U52335WB1994PTC065698

Company & Directors' Information:- R M ELECTRONICS PVT LTD [Strike Off] CIN = U32109WB1988PTC045429

Company & Directors' Information:- R V ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U31909PN2003PTC017582

Company & Directors' Information:- P C S L ELECTRONICS PVT LTD [Active] CIN = U51505WB1996PTC077466

Company & Directors' Information:- A H S ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U74899DL1989PTC037364

Company & Directors' Information:- D V C ELECTRONICS INDIA PRIVATE LIMITED [Strike Off] CIN = U32201DL1996PTC077906

Company & Directors' Information:- K J ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U29299MH1996PTC099288

Company & Directors' Information:- R-TECH SYSTEMS PRIVATE LIMITED [Active] CIN = U24117UP2006PTC031566

Company & Directors' Information:- K R A ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109DL2005PTC140367

Company & Directors' Information:- A C R ELECTRONICS PRIVATE LIMITED [Active] CIN = U29100KA2013PTC071197

Company & Directors' Information:- CIRCLE SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72200KA1998PTC024157

Company & Directors' Information:- N N ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC058398

Company & Directors' Information:- C-TECH INDIA PRIVATE LIMITED [Strike Off] CIN = U72900DL1995PTC070765

Company & Directors' Information:- U V ELECTRONICS PVT LTD [Strike Off] CIN = U29308MP1985PTC002738

Company & Directors' Information:- J B SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72200KL1997PTC011510

Company & Directors' Information:- T B TECH PRIVATE LIMITED [Strike Off] CIN = U70100DL1986PTC023103

Company & Directors' Information:- V-TECH SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72200DL1996PTC076904

Company & Directors' Information:- INDIA ELECTRONICS LIMITED [Under Liquidation] CIN = U99999RJ1981PLC002349

Company & Directors' Information:- A-TECH ELECTRONICS PRIVATE LIMITED [Active] CIN = U31300RJ1996PTC011677

Company & Directors' Information:- M AND S SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72200MH1996PTC103819

Company & Directors' Information:- K AND M SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U32101UP1993PTC015352

Company & Directors' Information:- C R ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32103MH1979PTC021696

Company & Directors' Information:- C-TECH ELECTRONICS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U30006TN1994PTC028764

Company & Directors' Information:- S S V SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72300TN1996PTC037072

Company & Directors' Information:- R G B SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72300TN1998PTC040485

Company & Directors' Information:- A. C. ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32100TG1997PTC027030

Company & Directors' Information:- C C SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U31100TG1996PTC023469

Company & Directors' Information:- B R B ELECTRONICS PVT LTD [Strike Off] CIN = U31100TG1994PTC018195

Company & Directors' Information:- A K ELECTRONICS PVT LTD [Strike Off] CIN = U00379BR1986PTC002265

Company & Directors' Information:- L AND S ELECTRONICS PRIVATE LIMITED [Active] CIN = U74899DL1980PTC011153

Company & Directors' Information:- A S ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U74899DL1990PTC042519

Company & Directors' Information:- F M S ELECTRONICS PRIVATE LIMITED. [Strike Off] CIN = U32109CH1988PTC008596

Company & Directors' Information:- A M K ELECTRONICS PVT LTD [Active] CIN = U32301CH1980PTC004291

Company & Directors' Information:- K R T SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U52392TN2002PTC048704

Company & Directors' Information:- B L R S (ELECTRONICS) PRIVATE LIMITED [Strike Off] CIN = U33111TN1976PTC007083

Company & Directors' Information:- K G ELECTRONICS PRIVATE LIMITED [Active] CIN = U74899DL1987PTC027723

Company & Directors' Information:- U S ELECTRONICS PVT LTD [Amalgamated] CIN = U32109MH1981PTC024519

Company & Directors' Information:- B & D SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72100OR1996PTC004611

Company & Directors' Information:- A M P S SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72900WB2001PTC093281

Company & Directors' Information:- U A ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U74899DL1997PTC090003

Company & Directors' Information:- G P ELECTRONICS PVT LTD [Strike Off] CIN = U31103WB1983PTC035762

Company & Directors' Information:- G R ELECTRONICS PVT LTD [Strike Off] CIN = U32101PB1985PTC006219

Company & Directors' Information:- G M E SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U71290DL1987PTC029758

Company & Directors' Information:- J L ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U31900KA1995PTC018631

Company & Directors' Information:- R B SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U31300RJ1990PTC005689

Company & Directors' Information:- S. M. G. ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32107DL1986PTC023467

Company & Directors' Information:- I D S ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109DL1995PTC074417

Company & Directors' Information:- P C ELECTRONICS PVT LTD [Strike Off] CIN = U32301CH1994PTC015359

Company & Directors' Information:- S V ELECTRONICS LIMITED [Strike Off] CIN = U29309TG1999PLC031988

Company & Directors' Information:- E D H SYSTEMS PVT. LTD. [Strike Off] CIN = U99999DL1991PTC045384

Company & Directors' Information:- H P ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U29100PN2011PTC138672

Company & Directors' Information:- H N G SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72900RJ2012PTC040713

Company & Directors' Information:- F A SYSTEMS PRIVATE LIMITED [Active] CIN = U72100MH2004PTC148941

Company & Directors' Information:- P T ELECTRONICS PRIVATE LIMITED [Active] CIN = U31909MH1999PTC119296

Company & Directors' Information:- S I ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U74900PN2010PTC136038

Company & Directors' Information:- V TECH CORPORATION PRIVATE LIMITED [Strike Off] CIN = U74900PN2012PTC145814

Company & Directors' Information:- H AND P SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U74900PN2013PTC146918

Company & Directors' Information:- I. V. ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U51909MH2011PTC214508

Company & Directors' Information:- R. S. TECH PRIVATE LIMITED [Active] CIN = U45202MH2010PTC207142

Company & Directors' Information:- G. K. SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72900PN2006PTC129225

Company & Directors' Information:- T G SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U31403TN2006PTC061859

Company & Directors' Information:- R N D ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U74900JK2011PTC003270

Company & Directors' Information:- P B ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109HP1997PTC019625

Company & Directors' Information:- I T SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72400AS1999PTC005824

Company & Directors' Information:- Y Y SYSTEMS PRIVATE LIMITED [Active] CIN = U72200CH2015PTC035767

Company & Directors' Information:- N P M E SYSTEMS PRIVATE LIMITED [Active] CIN = U29299DL1998PTC094645

Company & Directors' Information:- K S K ELECTRONICS PRIVATE LIMITED [Active] CIN = U31101DL2006PTC148357

Company & Directors' Information:- Y P ELECTRONICS PRIVATE LIMITED [Active] CIN = U31401DL2009PTC189107

Company & Directors' Information:- A R ELECTRONICS PRIVATE LTD. [Active] CIN = U74899DL1985PTC022843

Company & Directors' Information:- U P S ELECTRONICS PRIVATE LIMITED [Active] CIN = U74899DL1987PTC027323

Company & Directors' Information:- E S SYSTEMS & ELECTRONICS PRIVATE LIMITED [Active] CIN = U74140DL2015PTC329735

Company & Directors' Information:- INDIA X-ON ELECTRONICS PRIVATE LIMITED [Active] CIN = U51909DL2017PTC311261

Company & Directors' Information:- A B J ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U74999DL2011PTC226921

Company & Directors' Information:- R D SYSTEMS PRIVATE LIMITED [Active] CIN = U72100DL2000PTC103462

Company & Directors' Information:- V C SYSTEMS PVT LTD [Active] CIN = U72200DL2001PTC111812

Company & Directors' Information:- K B N SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U64204DL1997PTC088904

Company & Directors' Information:- A B SYSTEMS PRIVATE LIMITED [Active] CIN = U93000DL2012PTC234774

Company & Directors' Information:- T H ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109DL1996PTC075539

Company & Directors' Information:- U AND U ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109DL2001PTC112361

Company & Directors' Information:- A AND W ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109DL2005PTC139906

Company & Directors' Information:- V N ELECTRONICS PRIVATE LIMITED [Active] CIN = U32200DL2009PTC188507

Company & Directors' Information:- J & H ELECTRONICS PRIVATE LIMITED [Active] CIN = U32204DL2015PTC276268

Company & Directors' Information:- B N ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32210DL2000PTC107871

Company & Directors' Information:- E S SYSTEMS & ELECTRONICS PRIVATE LIMITED [Active] CIN = U74140HR2015PTC056237

Company & Directors' Information:- ON ELECTRONICS PRIVATE LIMITED [Active] CIN = U74990KA2009FTC083028

Company & Directors' Information:- J S N D SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72900GJ2011PTC065160

Company & Directors' Information:- H-TECH SYSTEMS PRIVATE LIMITED [Active] CIN = U30000UP2019PTC115931

Company & Directors' Information:- S V S ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32300DL1993PTC053405

Company & Directors' Information:- J C D SYSTEMS PVT LTD [Strike Off] CIN = U32109PB1988PTC008438

Company & Directors' Information:- V R ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U31101KA1975PTC002784

Company & Directors' Information:- H V M ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U31200UP1988PTC010212

Company & Directors' Information:- D AND V TECH PRIVATE LIMITED [Active] CIN = U74999DL2020PTC365773

Company & Directors' Information:- Y R SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72900DL2000PTC105093

Company & Directors' Information:- S R SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72900DL2000PTC104743

Company & Directors' Information:- F C S SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U73100DL1997PTC090517

Company & Directors' Information:- P AND A ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U32109DL1990PTC040859

Company & Directors' Information:- L P ELECTRONICS PRIVATE LIMITED [Active] CIN = U99999MH1974PTC017722

Company & Directors' Information:- G-TECH SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U99999MH1998PTC116227

Company & Directors' Information:- E R SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72200TG2008PTC061904

Company & Directors' Information:- S R ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U99999DL1988PTC034382

Company & Directors' Information:- R & T SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72200DL2008PTC179617

Company & Directors' Information:- Q S Q SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U51109KA2000PTC026269

Company & Directors' Information:- E-TECH SYSTEMS PRIVATE LIMITED [Strike Off] CIN = U72200GJ2001PTC039237

Company & Directors' Information:- B D S ELECTRONICS PRIVATE LIMITED [Strike Off] CIN = U00369KA1975PTC002735

Company & Directors' Information:- A. M. ELECTRONICS PVT. LTD. [Strike Off] CIN = U36997WB1981PTC033742

    W.P. Nos. 39262 to 39265 of 2016 & W.M.P. Nos. 33622 & 33624 of 2016

    Decided On, 13 March 2020

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE C. SARAVANAN

    For the Petitioner: J. Arokhiaraj, Advocate. For the Respondents: A.N.R. Jayaprathap, Standing Counsel.



Judgment Text


(Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records on the file of the 1st respondent in his impugned proceedings made in TIN Nos.33050702247/2011-12, 33050702247/2012-13, 33050702247/2013-14 and 33050702247/2014-15 dated 01.12.2015 and consequential proceedings dated 23.03.2016 and to quash the same as illegal and contrary to the scheme of the Act.)

Common Order:

1. By this common order all the Writ Petitions are being disposed.

2. In these Writ Petitions, the petitioner has challenged the impugned orders dated 01.12.2015 passed by the 1st respondent in TIN No.33050702247/2011-12, TIN No.33050702247/2012-13, TIN No.33050702247/2013-14 and TIN No.33050702247/2014-15 and the consequential impugned proceedings dated 23.03.2016.

3. The petitioner is a trader in UPS. The petitioner’s place of business was inspected and audited under Section 65 of the TNVAT Act, 2006. Pursuant to the audit, the petitioner was issued with four separate notices for the Assessment Years 2011-12, 2012-13, 2013-14 and 2014-15 on 23.09.2015. The said Notices culminated in the impugned orders dated 01.12.2015 for the respective Assessment Years.

4. Prior to passing orders, the petitioner was issued with notices dated 23.09.2015 to file supporting documents along with its submission. The petitioner also filed its common reply to the said notices on 05.11.2015. An opportunity for personal hearing was also given to the petitioner vide separate letters dated 03.11.2015 for the respective Assessment Years.

5. However, after passing the assessment orders, the petitioner had raised the certain objections vide respective letters dated 16.01.2016 under Section 65 of the TNVAT Act, 2006 and requested for cancellation of the impugned orders dated 01.12.2015. The respondent rejected the same by consequential separate impugned notices dated 23.03.2016 for the Assessment Years 2011-12, 2012-13, 2013-14 and 2014-15 and advised the petitioner to file an appeal before the competent Appellate Authority. It is therefore two orders dated 01.12.2015 and 23.03.2016 are put to test in these Writ Petitions.

6. The dispute in these Writ Petitions pertains to availability of Input Tax Credit availed in respect of mismatch were pointed out. The petitioner has made several submission on the merits in the present Writ Petitions.

7. It is submitted that the petitioner was in a position to co-relate with relevant documents contemplated under Section 19(10)(a) of the TNVAT Act, 2006 and Rule 10(2) of the TNVAT Rules, 2007 in respect of each and every purchases made by it to claim input tax credit in accordance with law under Section 19(11) of the TNVAT Act, 2006.

8. It is the case of the petitioner that the issue is now squarely covered by the decisions of this Court in Sri Vinayaga Agencies Vs. Assistant Commissioner (CT), Vadapalani Assessment Circle, Chennai and Another, 2013 SCC OnLine Mad 323 and in Althajf Shoes (P) Ltd., Vs. Assistant Commissioner (CT), Valluvarkottam Assessment Circle, Chennai, 2011 SCC OnLine Mad 2683.

9. In Vinayaga Agencies Vs. Assistant Commissioner (CT), Vadapalani Assessment Circle, Chennai and Another, 2013 SCC OnLine Mad 323, this Court held as follows:-

“The dealer states that the sellers are still existing and doing business at Palayamkottai. If it is so what prevented them from discussing the issue with them and take the remedial measures. Finally, inasmuch as the facts remain that tax collected had not been paid by the seller and ITC was availed wrongly by the dealer at this end, law states that it has to be reversed as per the provision contained in Section 19(16) of TNVAT Act.”

Reliance is placed on Section 19(16) as well to say that the input tax credit availed by the petitioner-registered dealer is provisional and the authority is empowered to revoke the same if it is found to be incorrect, incomplete or otherwise not in order.

9. Sub-section (16) of Section 19 states that the input tax credit availed is provisional. It, however, does not empower the authority to revoke the input tax credit availed on a plea that the selling dealer has not paid the tax. It only relates to incorrect, incomplete or improper claim of input tax credit by the dealer. It is not so in these cases. In the present case, the petitioner-dealer, admittedly, had paid the tax to the selling dealer and claimed input tax credit and that was accepted at the time when the self-assessment was made. Even the pre-revision notices and the orders under challenge fairly state that the petitioner-dealer had paid tax to the dealer. It is, therefore, for the department to proceed against the selling dealer for recovery of tax in the manner known to law. The provision under which the present action has been initiated, namely invoking sub-section (16) of Section 19, does not appear to be correct on the admitted facts as above. All the revision orders revising the input tax credit on the admitted case of tax having been paid to the selling dealer, therefore, are found to be totally incorrect, erroneous and contrary to the provisions of the TNVAT Act and Rules. As a result, all the orders are liable to be set aside.

10. The learned Standing Counsel for the respondent submits that the impugned orders are well reasoned and require no interference. He further submits that the petitioner has an alternate remedy by way of appeal before the Appellate Deputy Commissioner under the provisions of the TNVAT Act, 2006. Therefore, the present Writ Petitions are liable to be dismissed as not maintainable.

11. I have considered the arguments advanced on behalf of the petitioner and the respondent.

12. This Court while exercising its jurisdiction under Article 226 of the Constitution of India, is not sitting as an Appellate Court to examine the merits and demerits of claim of the petitioner. These are disputed questions of facts to determine the rate of Input Tax Credit. Therefore, the present Writ Petitions lack merits.

13. In M/s.JKM Graphics Solutions Private Limited Vs. The Commercial Tax Officer, 2017 SCC OnLine 669, this Court set aside the notices/orders either original or appellate or revisional and the matters are remanded to the respective Assessing Officers, to undertake a fresh exercise by conducting a thorough enquiry in consultation with the Assessing Officers of the other end dealer for which purpose the Commissioner of Commercial Taxes shall empower the Assessing Officers to seek information from other circles as well and in the mean time to evolve a centralized mechanism to exclusively deal with the cases of mismatch and while doing so, the Principal Commissioner shall take note of the procedures adopted by the other States, more particularly, in Maharashtra, Gujarat and Delhi and if any statutory amendments have to be made, make appropriate recommendations to the State Government, and till then to devise a procedure which is fair and reasonable and afford an opportunity to the dealer to putforth his case and establish that he is entitled to the concession/set-off availed.

14. Therefore, the impugned orders are set aside and the cases are remitted back to the 1st respondent to pass fresh orders in accordance with law keeping in mind the decisions of this Court in Vinayaga Agencies Vs. Assistant Commissioner (CT), Vadapalani Assessment Circle, Chennai and An

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other, 2013 SCC OnLine Mad 323 and in M/s.JKM Graphics Solutions Private Limited Vs. The Commercial Tax Officer, 2017 SCC OnLine 669. 15. Since it is informed that though the mechanism has been devised as per the decision of this Cout in M/s.JKM Graphics Solutions Private Limited referred supra, it has not been notified till date. Therefore, no time limit is prescribed for the 1st respondent to pass fresh orders. The 1st respondent is therefore directed to pass appropriate orders as and when the said circular, which has been framed pursuant to the direction of this Court in M/s.JKM Graphics Solutions Private Limited Vs. The Commercial Tax Officer, 2017 SCC OnLine 669, is implemented. 16. The present Writ Petitions are allowed by way of remand. No cost. Consequently, connected Miscellaneous Petitions are closed.
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