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TMI Blog2023 (10) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... which was also received by the respondent on 12.06.2023. HELD THAT:- The petitioner has invited adverse orders from the aforesaid authority namely the Authority for Clarification and Advance Ruling earlier on 02.09.2015 and thereafter on 26.04.2019. Though the latter order of this Court in M/S. RENATUS PROCON PRIVATE LTD. VERSUS THE AUTHORITY FOR CLARIFICATION AND ADVANCE RULING, EZHILAGAM, CHEPAUK, CHENNAI, THE ASSISTANT COMMISSIONER (ST) [ 2022 (9) TMI 998 - MADRAS HIGH COURT ] has been diluted by the previous order of this Court dated 29.09.2015 based on the submission of the learned counsel for the petitioner and though the above decision was given in favour of the petitioner, the fact remains that the Assessing Officer has appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015, the order of the Authority for Clarification and Advance Ruling passed under Section 48A of the Tamil Nadu Value Added Tax (TNVAT) Act, 2006 was quashed by this Court with certain directions. 5. Relevant portion of the order reads as under:- 9. In view of the fact that the petitioner was not provided with an opportunity of personal hearing before passing the impugned order, coupled with the fact that the respondent department has not followed the statutory provisions provided under the Act as stated supra and also in view of the Judgment of this Court reported in [2014] 68 VST 494 (Mad) referred supra, the impugned order is liable to be set aside and the matter has to be remitted back to the 1st respondent for passing orders af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t however passed a final order in W.P.No.31103 of 2019 on 09.09.2022 with the following directions:- 4. The sum and substance of the petitioner's submissions is that, with the enacting of the TNGST Act, 2018, the Authority for Clarification and Advance Ruling does not exist in the form in which it did under the TNVAT Act and hence, the application filed by the petitioner itself does not survive. Thus, the impugned order is assailed on this basis. 5. In the counter filed the respondent, they rely on the provisions of Section 174 of the TNGST Act to take aid from the saving provisions. However, in view of the stand taken by the petitioner, I need hardly address the defence taken by the respondents, as I accede to the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondent on 12.06.2023. It is further submitted that the respondent has predated the order knowing fully well that the petitioner has a very good case on merits. 12. That apart, the learned counsel for the petitioner would submit that the issue is squarely covered in favour of the petitioner in terms of the Himachal Pradesh Government Act in its Notification No.EXN-F(10)-5/2015 Shimla - 171 002, Dated 14th January, 2016. 13. It is submitted that the petitioner is indeed engaged in manufacturing all kind of bricks including fly ash which is classified under the Entry No.22(a) of Part-B of First Schedule to the TNVAT Act, 2006 instead, the respondent has foisted residuary Entry No.15 of Part-C of the First Schedule to the TNVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjournments had been sought for by the petitioner. 16. The learned Additional Government Pleader for the respondent further submitted that the Assessing Officer has come to an independent conclusion on facts and therefore, on this count also, this writ petition is not maintainable. It is further submitted the matter relates to classification and therefore, it is better left to be decided by the authorities under the hierarchy appellate body under the TNVAT Act, 2006. 17. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 18. The petitioner has invited adverse orders from the aforesaid authority namely the Authority for Clarification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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