ELITE FURNITURE MART Vs. ASSISTANT COMMISSIONER (CT) (FAC)

JUDGEMENT

(1.) Challenging the notices dated 10.09.2012 issued by the respondent relating to the assessment years 2009-10 and 2010-11, the petitioner has come up with these writ petitions. In the impugned notices, it was proposed to reverse the eligible input tax credit as claimed by the petitioner and levy tax along with penalty.

(2.) Today, when the writ petitions were taken up for consideration, the learned counsel for the petitioner as well as the learned counsel for the respondent submitted that the issue involved herein is covered by the decision rendered in JKM Graphics Solutions Private Limited v. Commercial Tax Officer [2017 SCC OnLine Mad 669:(2017)99 VST 343], wherein this Court has allowed the writ petitions therein in the following terms:

(3.) In the light of the aforesaid order passed by this Court as well as the subsequent circular issued by the Commissioner of State Tax, this Court is inclined to set aside the notices impugned herein and are accordingly set aside and these writ petition stand allowed. The matters are remitted back to the respondent, who inturn, shall act strictly in accordance with the aforesaid order passed by this Court as well as the instructions given by the Commissioner of State Tax, vide circular dated 18.01.2019. No costs. Consequently, connected miscellaneous petitions are closed.