Case Law Research

Madras High Court : Adhar Digital Vision Pvt. Limited, Vs. 1. The State of Tamilnadu 2. The Joint Commissioner (CT), 3. The Commercial Tax Officer, Roving Squad, V, 4. Enforcement (North), Chennai : 4th January, 2017

In the High Court of Judicature at Madras

Dated:  04.01.2017

Coram

The Honourable Mr.JUSTICE RAJIV SHAKDHER

Writ Petition No.178 of 2017
& WMP Nos.173 and 174 of 2017

Adhar Digital Vision Pvt. Limited,
    ....  Petitioner

                Vs.

1.  The State of Tamilnadu
 by its Secretary,
 Commercial Tax Department,

2.  The Joint Commissioner (CT),
 Chennai (North) Division
 III Floor, PAPJM Buildings,
 No.1, Greams Road, Chennai - 6.

3.  The Commercial Tax Officer,
 Roving Squad, V,
 Enforcement (North), Chennai - 6.
         ....  Respondents


PETITION under Article 226 of The Constitution of India praying for the issuance of Writ of Certiorari calling for the records of the second respondent in R.P.89/2016 dated 20.12.2016 and to quash the same.

        For Petitioner    :  Mr.J.Srinivasa Mohan
        For Respondents: Mr.K.Venkatesh


O R D E R

    1.  Issue notice.  Mr.K.Venkatesh, accepts notice on behalf of respondents.


    2.  After some arguments, learned counsel for the petitioner says that since, a remedy by way of a second revision, as provided under Section 57 of the Tamil Nadu Value Added Tax Act, 2006, is available, the petitioner will take its chance, qua the impugned order, by triggering the said remedy.


    2.1. Counsel for the petitioner, however, seeks two (2) directions: first, two (2) out of three (3) vehicles, which carried the set-top boxes and are in the custody of the respondents, be released. In this connection, learned counsel further says that, if, storage space is required, the petitioner can provide such space to the respondents for storing the set-top boxes.


    2.2.  Second, which is a direction sought in the alternative, that the, set-top boxes be released upon payment of 50% of the tax imposed and for the remaining 50% of the tax, the petitioner be permitted to furnish a bank guarantee.


    3.  Having regard to the aforesaid, the Writ Petition is disposed of with liberty to the petitioner to approach the concerned authority by way of a second revision petition.


    3.1.  The respondents, will, however, forthwith release the subject vehicles, which hold the set-top boxes.


    4.  In so far as the other direction is concerned, that is, with regard to release of set-top boxes upon payment of tax, I have put to Mr.Venkatesh, who appears on advance notice, as to whether the mode and manner of payment of tax, as indicated above, would be acceptable to the respondents.


    4.1.  Mr.Venkatesh says, that if, the mode and manner, as suggested by the petitioner is taken forward, in point of fact, the respondents would release the subject set-top boxes.


    5.  Accordingly, the respondents are directed to release the set-top boxes as well, in case, 50% of the tax is deposited by the petitioner and, qua the balance 50% of the tax, bank guarantee of a Nationalised Bank, is furnished.


    5.1.  In the event, this option is not exercised by the petitioner, respondents, if they so desire, shall call upon the petitioner to provide a storage space for the set-top boxes.


    5.2. Needless to say, in such eventuality, the petitioner will hold the set-top boxes in trust for the respondents, subject to further directions, if any, that may be issued by an appropriate forum in that behalf.


    6.  Resultantly, connected Miscellaneous Petitions are closed.  However, there will be no order as to costs.
               

RAJIV SHAKDHER,J.

04.01.2017


sl

Note:  Issue order copy today (04.01.2017)

To
1.  The Secretary, State of Tamilnadu
 Commercial Tax Department, Fort St. George, Chennai - 9.

2.  The Joint Commissioner (CT), Chennai (North) Division
 III Floor, PAPJM Buildings, No.1, Greams Road, Chennai - 6.

3.  The Commercial Tax Officer,
 Roving Squad, V, Enforcement (North), Chennai - 6.
   

Additional Info

  • Date Range: Wednesday, 04 January 2017
  • Court/Authority: High Court
  • Tax Type: Sales/Comrcl/TradeTax/VAT/CST
  • Petitioner/Appellant: Adhar Digital Vision Pvt. Limited, Vs. 1. The State of Tamilnadu 2. The Joint Commissioner (CT), 3. The Commercial Tax Officer, Roving Squad, V, 4. Enforcement (North), Chennai
  • Respondent: Adhar Digital Vision Pvt. Limited, Vs. 1. The State of Tamilnadu 2. The Joint Commissioner (CT), 3. The Commercial Tax Officer, Roving Squad, V, 4. Enforcement (North), Chennai
  • Appl no. or Appl year: Writ Petition No.178 of 2017 & WMP Nos.173 and 174 of 2017
  • Supreme Court Location: Delhi
  • High Court Location: Madras High Court
  • AAR Location: Delhi
  • Authority: Supreme Court

A New Feature :

Advanced Case Law Search

 

7th April, 2016

The “Advanced Case Law Search” feature in TaxQuotient  enables search on separate parameters such as Court, Tax Type, Date (from & to Range), appellant, respondent and even keywords. This helps you in locating case law you are searching for swiftly.

TIP: #1 : If you want to view the latest cases, just enter the start and end dates keeping all other boxes blank. You will get a list of all available indirect tax cases during that period.

TIP # 2 : Please keep the date range (start to end date) for upto 6 months.

TIP # 3 : Don't forget to reset the search to clear the earlier results before a new search.

Click to enter Advanced Case Law Search

 GST Bill passed by Parliament

 

 

 

The 122nd Constitution Amendment Bill introduced in Parliament in December 2014 has been passed by the Rajya Sabha and now also by the Lok Sabha with the amendments.  Now the Bill must get ratified by at least half the number of 31 State Legislatures which means 16 States and then finally get the approval from the President.

Thereafter the GST Council has to be set up which will determine the GST design at the granular level. This will include the structure of GST including scope of CGST, SGST and IGST, the taxes subsumed, the items/commodities covered and other critical aspects such as the threshold limits for taxability, exemptions, and several other parameters critical for an ideal  GST.

Further, for the GST to operate smoothly, the taxes paid on goods and services at every stage in the value chain needs to be tracked. This requires an IT infrastructure which will track the transactions and taxes paid and form the back-bone of GST. Reportedly considerable work has been already done on it, nevertheless it will need changes to correctly reflect the GST Law proposed by the GST Council and accepted by the Central & State Legislatures.

Last but not the least,  the tax authorities and other stakeholders who will implement the GST need to be trained for a smooth introduction.

Seven questions to know if you 

are paying taxes 

correctly?

If you are the CFO or the Tax Head you ought to read this. Click Here

CESTAT Updates

June- July 2016

 

Brief update on CESTAT judgements passed during June 2016 to July 2016. Please note this update is not a summary of the cases but only leads on important issues decided. The links to the judgments are also provided for the full text.

Click here for update

Our Main Services 

in Indirect Taxes

 

  • Business structuring and tax planning
  • Review of end-to-end business processes for indirect taxes
  • Strategy to prevent litigation, representation and litigation support
  • Tax compliance and tax control framework
  • Support on specific issues
Go to top