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M/s.Lakshmi Agro Centre, Cuddalore District v/s The Assistant Commissioner (State Tax), Cuddalore District


Company & Directors' Information:- K. N. C. AGRO LIMITED [Active] CIN = U01500WB2005PLC102657

Company & Directors' Information:- F AND K AGRO PRIVATE LIMITED [Active] CIN = U01111PN1980PTC014563

Company & Directors' Information:- R T AGRO PRIVATE LIMITED [Active] CIN = U15400MH1988PTC122934

Company & Directors' Information:- N M AGRO PRIVATE LIMITED [Active] CIN = U15209DL2000PTC103461

Company & Directors' Information:- K F AGRO PRIVATE LIMITED [Active] CIN = U01132PB1998PTC021937

Company & Directors' Information:- T K M AGRO LIMITED [Active] CIN = U01119TZ2000PLC009159

Company & Directors' Information:- M S AGRO PRIVATE LIMITED [Active] CIN = U01403WB2011PTC163653

Company & Directors' Information:- S K K AGRO PRIVATE LIMITED [Active] CIN = U01110DL2007PTC163157

Company & Directors' Information:- P N AGRO PVT LTD [Active] CIN = U01401WB1992PTC056261

Company & Directors' Information:- B R V AGRO PRIVATE LIMITED [Strike Off] CIN = U15139UP2007PTC034299

Company & Directors' Information:- A A AND A AGRO LIMITED [Converted to LLP] CIN = U01111DL1986PLC025101

Company & Directors' Information:- B. P AGRO INDIA PRIVATE LIMITED [Active] CIN = U15132DL2019PTC357421

Company & Directors' Information:- M Y AGRO PRIVATE LIMITED [Active] CIN = U51221DL2011PTC215043

Company & Directors' Information:- H R D AGRO PRIVATE LIMITED [Active] CIN = U15490PB2006PTC030412

Company & Directors' Information:- C F L AGRO PRIVATE LIMITED [Strike Off] CIN = U01409KA2001PTC028797

Company & Directors' Information:- L K AGRO PRIVATE LIMITED [Active] CIN = U15140MH1998PTC115185

Company & Directors' Information:- H D AGRO PRIVATE LIMITED [Strike Off] CIN = U01111MH1996PTC097451

Company & Directors' Information:- P C L AGRO PRIVATE LIMITED [Active] CIN = U74899DL1992PTC049537

Company & Directors' Information:- A S AGRO PRIVATE LIMITED [Active] CIN = U74899DL1989PTC040467

Company & Directors' Information:- S N N AGRO PRIVATE LIMITED [Active] CIN = U01114JH2016PTC008919

Company & Directors' Information:- R R S AGRO PRIVATE LIMITED [Strike Off] CIN = U15139DL2010PTC209756

Company & Directors' Information:- AGRO PRIVATE LIMITED [Strike Off] CIN = U51101KA1962PTC001475

Company & Directors' Information:- D. J. AGRO PRIVATE LIMITED [Strike Off] CIN = U01112DL1994PTC057414

Company & Directors' Information:- G A AGRO PRIVATE LIMITED [Active] CIN = U01229KL2002PTC015736

Company & Directors' Information:- M K B AGRO PRIVATE LIMITED [Active] CIN = U01100MH1996PTC101802

Company & Directors' Information:- T D K AGRO PRIVATE LIMITED [Active] CIN = U29190BR1991PTC004486

Company & Directors' Information:- S G AGRO PRIVATE LIMITED [Active] CIN = U01122KA1995PTC017091

Company & Directors' Information:- AGRO INDIA PRIVATE LIMITED [Active] CIN = U01407AR2013PTC008381

Company & Directors' Information:- U & V AGRO PRIVATE LIMITED [Active] CIN = U01403TZ2015PTC021823

Company & Directors' Information:- B A B AGRO LTD [Strike Off] CIN = U24231MH1993PLC073114

Company & Directors' Information:- B A B AGRO LTD [Active] CIN = U24233WB1987PLC043179

Company & Directors' Information:- B C M AGRO PRIVATE LIMITED [Active] CIN = U01119WB1999PTC090308

Company & Directors' Information:- K. K. AGRO PVT. LTD. [Strike Off] CIN = U51420WB1987PTC042090

Company & Directors' Information:- H & W AGRO PRIVATE LIMITED [Strike Off] CIN = U01400MH2012PTC238144

Company & Directors' Information:- K D AGRO PRIVATE LIMITED [Converted to LLP] CIN = U15312DL2005PTC131996

Company & Directors' Information:- H R AGRO PRIVATE LIMITED [Active] CIN = U01119PB1995PTC016403

Company & Directors' Information:- C K N AGRO PRIVATE LIMITED [Active] CIN = U01300KL2020PTC064742

Company & Directors' Information:- A Q AGRO PVT LTD [Under Process of Striking Off] CIN = U51209WB2006PTC109930

Company & Directors' Information:- S E AGRO PRIVATE LIMITED [Active] CIN = U52500AP2016PTC103446

Company & Directors' Information:- S U B AGRO PRIVATE LIMITED [Active] CIN = U24129PN2000PTC015404

Company & Directors' Information:- A S G AGRO LIMITED [Strike Off] CIN = U01119HR2004PLC035459

Company & Directors' Information:- T & T AGRO PRIVATE LIMITED [Active] CIN = U01132WB1999PTC090368

Company & Directors' Information:- C L AGRO PRIVATE LIMITED [Strike Off] CIN = U74120UP2012PTC051898

Company & Directors' Information:- P M S AGRO PVT LTD [Strike Off] CIN = U29211PB1994PTC014448

Company & Directors' Information:- B R K AGRO PRIVATE LTD [Strike Off] CIN = U29211PB1994PTC014302

Company & Directors' Information:- R E I AGRO LTD. [Active] CIN = U01111WB1994PLC065082

Company & Directors' Information:- P & S AGRO INDIA LIMITED [Strike Off] CIN = U01403MH2011PLC214782

Company & Directors' Information:- D N D AGRO (INDIA) LIMITED [Active] CIN = U01403PN2011PLC139235

Company & Directors' Information:- L C A AGRO PRIVATE LIMITED [Strike Off] CIN = U01112UP2005PTC029657

Company & Directors' Information:- V M G AGRO INDIA LIMITED [Active] CIN = U01100MP2011PLC026434

Company & Directors' Information:- G D AGRO PRIVATE LIMITED [Strike Off] CIN = U24122UP1993PTC015164

Company & Directors' Information:- P B AGRO PRIVATE LIMITED [Amalgamated] CIN = U26960MH1990PTC057137

Company & Directors' Information:- R A P AGRO INDIA PVT LTD [Strike Off] CIN = U14200WB2006PTC107514

Company & Directors' Information:- G T AGRO INDIA PRIVATE LIMITED [Strike Off] CIN = U74899DL2005PTC142577

Company & Directors' Information:- F AND K AGRO PVT LTD [Strike Off] CIN = U29248PN1980PTC022759

Company & Directors' Information:- E M AGRO (INDIA) PRIVATE LIMITED [Strike Off] CIN = U02001UP1997PTC022261

Company & Directors' Information:- J S AGRO PRIVATE LIMITED [Strike Off] CIN = U01300PB1993PTC013943

Company & Directors' Information:- A N AGRO PRIVATE LIMITED [Strike Off] CIN = U01119DL1996PTC081855

Company & Directors' Information:- V R L AGRO PRIVATE LIMITED [Strike Off] CIN = U85110KA1999PTC024717

Company & Directors' Information:- P. S. R. AGRO PRIVATE LIMITED [Active] CIN = U24248UP1974PTC004017

Company & Directors' Information:- O N AGRO PRIVATE LIMITED [Active] CIN = U74899DL1988PTC031986

Company & Directors' Information:- K R S AGRO PRIVATE LIMITED [Strike Off] CIN = U01400PN2011PTC141711

Company & Directors' Information:- J K AGRO PRIVATE LIMITED [Strike Off] CIN = U74900PY2011PTC002548

Company & Directors' Information:- W B S AGRO PRIVATE LIMITED [Active] CIN = U01122PB2003PTC025879

Company & Directors' Information:- G T M AGRO PRIVATE LIMITED [Strike Off] CIN = U01100MH2005PTC150816

Company & Directors' Information:- Y K AGRO PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U74999DL2013PTC250398

Company & Directors' Information:- N P M AGRO PRIVATE LIMITED [Strike Off] CIN = U15494DL2011PTC214942

Company & Directors' Information:- B L B AGRO PRIVATE LIMITED [Strike Off] CIN = U51200DL2012PTC244511

Company & Directors' Information:- D A AGRO PRIVATE LIMITED [Active] CIN = U74900DL2015PTC288168

Company & Directors' Information:- D. B. AGRO PRIVATE LIMITED [Active] CIN = U01100MP2010PTC025035

    W.P. No. 14135 of 2019 & W.M.P. Nos. 14193 to 14195 of 2019

    Decided On, 20 June 2019

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE M. SUNDAR

    For the Petitioner: J. Prasanna Kumar, Advocate. For the Respondent: M. Hariharan, Additional Government Pleader.



Judgment Text

(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the respondent in its impugned proceedings made in TIN:33276298929/2016-17 dated 6.6.2018 and the consequential recovery proceedings in Rc.No.A3/885/2018 dated 8.4.2019 and quash the same as illegal and arbitrary and consequently direct the respondent to accept the Audit Report in Form WW under Section 63-A of the TNVAT Act, 2006 for the financial year 2016-17 as per the judgment of the Hon'ble High Court of Madras in the case of Tvl. Nithra Furniture P. Ltd., Vs. The Assistant Commissioner (CT), Chrompet Assessment Circle, Chennai in W.A.Nos.1148 and 1149 of 2015 and re-do the assessment in accordance with law after affording an opportunity of personal hearing.)

1. Mr.J.Prasanna Kumar, learned counsel on record for sole writ petitioner and Mr.M.Hariharan, learned Additional Government Pleader on behalf of the lone official respondent, are before this Court.

2. With consent of learned counsel on both sides, main writ petition itself is taken up, heard out and is being disposed of.

3. This writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006' ('TNVAT Act' for brevity). Considering the narrow scope of the instant writ petition, suffice to say that the entire matter pertains to Audit Report in Form WW under Section 63-A of TNVAT Act, 2006 for the financial year 2016-2017.

4. There is no disputation or disagreement before this Court that the entire matter is covered by the principle laid down by a Hon'ble Division Bench of this Court in order dated 11.8.2015 made in W.A.Nos.1148 and 1149 of 2015.

5. To be noted, there is also no disputation or disagreement that the principle in Nithra Furniture P. Ltd vs. AC (CT), Chrompet Assessment Circle [WP Nos.1148 and 1149 of 2015 dated 11.8.2015] laid down by Hon'ble Division Bench has been followed by another Hon'ble Single Judge of this Court vide order dated 4.7.2018 in WP Nos.16628 and 16629 of 2018.

6. In the aforesaid backdrop, what assumes significance is the order/proceedings of learned Hon'ble Single Judge made at the time of admission i.e., order/proceedings made on 8.5.2019. It would be appropriate to extract the entire proceedings dated 8.5.2019 and the same reads as under:

'The petitioner has filed the instant writ petition, for a writ of certiorarified mandamus, calling for the records on the file of the respondent in its impugned proceedings made in TIN:33276298929/2016-17 dated 06.06.2018 and the consequential recovery proceedings in Rc.No.A3/885/2018 dated 08.04.2019 and quash the same as illegal and arbitrary and consequently, direct the respondent to accept the Audit Report in Form WW u/s.63-A of the TNVAT Act 2006, for the financial year 2016-17 as per the judgment of this Court in the case of Tvl.Nithra Furniture P. Ltd., Vs. The Assistant Commissioner (CT), Chrompet Assessment Circle, Chennai in WA Nos.1148 & 1149 of 2015 and re-do the assessment in accordance with law after affording an opportunity of personal hearing.2. The learned counsel for the petitioner states that he was not able to produce the Audit report in Form-WW and that he would produce it before the assessment authority.

3. Ms.G.Dhanamadhri, learned Government Advocate (Taxes) takes notice on behalf of the respondent.

4. The petitioner is also directed to pay the penalty for belated submission of the Audit report in Form-WW. The petitioner will do so within a period of two weeks from today. 5. On such compliance, the respondent is directed to consider the Audit report in Form-WW, afford an opportunity of personal hearing and redo the assessment.

6. The attachment by the respondent be continued till the exercise is completed.

7. Post the matter on 20.06.2019, for further hearing.'

7. Adverting to paragraph-4 of the aforesaid proceedings/order, it is submitted without any disputation that the penalty has since been paid on 14.5.2019 along with Audit Report in Form WW.

8. Now that the penalty has been paid, in the light of Nithra principle and in the light of order/proceedings made by a learned Single Judge of this Court vide order dated 4.7.2018 in WP Nos.16628 and 16629 of 2018, the following order is passed:

(a) Impugned order dated 6.6.2018, bearing Reference No.TIN:33276298929/2016-17 is set aside. To be noted, impugned order is set aside only to facilitate assessment to be done afresh in the light of Audit Report in Form WW, which has since been filed along with penalty. In other words, it is made clear that this Court does not express any opinion or views on merits of the matter and all questions are left open.

(b) Now that the Audit Report in Form WW has been filed with the respondent, the respondent shall make the assessment afresh, taking into account the Audi

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t Report in Form WW and pass assessment order afresh, within a period of four weeks from the date of receipt of a copy of this order. (c) Now that the impugned assessment itself has been set aside, the consequential order dated 8.4.2019, bearing Reference Rc.No.A3/885/2018 inter alia freezing/attaching the Bank Account of the writ petitioner also stands set aside. 9. This writ petition is disposed of with the above directions. However, there shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.
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