Juristic person standing in tax dispute preserved despite separate assessment of company units

A registered company, as a juristic person, retained standing to challenge denial of input tax credit relating to purchases made and used in one of its units, even though its Naomundi and Jamshedpur units were treated separately for value added tax purposes. Separate assessment of the units did not defeat the company's locus standi, and the objection that the writ petition was not maintainable could not be sustained. The challenge to maintainability therefore failed, and the matter proceeded on that basis.

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Issues: Whether the writ petition by the assessee company was maintainable despite separate treatment of its units for tax purposes.

Analysis: The company was a juristic person. The fact that its Naomundi and Jamshedpur units were treated as separate assessees for value added tax purposes did not deprive the company of standing to challenge denial of input tax credit in relation to purchases made and utilised in the Naomundi unit. The objection to locus standi could not sustain dismissal of the writ petition as not maintainable.

Conclusion: The challenge to maintainability failed and the writ petition was held to be maintainable.

Final Conclusion: The appeal was allowed, the impugned order was set aside, and the matter was remitted to the High Court for fresh decision.

Ratio Decidendi: A registered company, as a juristic person, retains standing to challenge tax treatment affecting one of its units even if the units are separately assessed for tax purposes.

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