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SHRI ROHITH SPINNERS (PVT) LTD vs. ASSISTANT COMMISSIONER (ST) (FAC)
(Madras High Court)

Hon'ble Judges:

M.SUNDAR
Pet. Counsel
P.m.anuradha
Res. Counsel
Amirta Dinakaran

Petitioner / Applicant

SHRI ROHITH SPINNERS (PVT) LTD
Respondent ASSISTANT COMMISSIONER (ST) (FAC)
Court Madras High Court
State

Tamilnadu

Date Sep 20, 2021
Order No.

W.P.No.19842 of 2021 And W.M.P.Nos.21101 and 21102 of 2021

Citation

2021(9) TAXREPLY 4707
Original Order
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ORDER

Ms.P.M.Anuradha, learned counsel on record for writ petitioner is before this Virtual Court. 2. Captioned main writ petition and writ miscellaneous petitions therein are in the Admission Board. 3. Learned counsel for writ petitioner submitted that writ petitioner-company migrated from 'the Tamil Nadu Value Added Tax Act, 2006, (Tamil Nadu Act No.32 of 2006)' [hereinafter 'TNVAT' for the sake of convenience and clarity] to 'Tamil Nadu Goods and Service Tax Act, 2017' [hereinafter 'TN Goods ST Act' for the sake of convenience and clarity]. 'Input Tax Credit' [hereinafter 'ITC' for the sake of convenience and clarity] and Tran-1 regarding ITC is the crux of the matter, but it is not necessary to dilate on those facts as the entire writ petition turns on a short point of 'NJP' ['Natural Justice Principles'] which is statutorily imperative and which is ingrained in the applicable provision of TN Goods ST Act. 4. ....

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