, high court directed respondents to consider petitioner's representations on merits and refund pre-deposit after hearing within 8 weeks without deciding merits. (40 words)
Direction to respondents to consider petitioner representation and refund pre-deposit after hearing within 8 weeks.
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W.P. No.31134 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04.11.2024
CORAM
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
W.P. No.31134 of 2024
INDIAN GREEN SERVICE,
Represented by Trustee M. Chandrasekar, No.35, Plot No.3, Chittor Main Road, Christianpet, Katpadi, Vellore - 632 059.
... Petitioner
-vs-
Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of MANDAMUS, to direct both respondents to consider the petitioner's representations dated 06.09.2024 and an additional representation dated 21.09.2024 to remove the entries from the Liability Ledger based on the Demand Orders in Form GST DRC-07 in the common portal relating to the financial year 2022-2023 and consequentially to refund the amount of pre-deposit of Rs.55,890/-.
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W.P. No.31134 of 2024
For Petitioner : Mr. R. Rajesh (For Mr. P. Sivagaminathan) For RR 1 & 2 : Mr. T.N.C. Kaushik (Additional Government Pleader) ******
O R D E R
The present writ petition is filed seeking for mandamus to consider their representation dated 06.09.2024 and an additional representation dated 21.09.2024 and to refund the pre-deposit.
Government Pleader appearing for the respondents that the representations of the petitioner would be considered and orders will be passed, after providing reasonable opportunity to the petitioner, agreed to by the learned counsel for the petitioner.
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W.P. No.31134 of 2024
shall be a direction to the respondents 1 and 2 herein to consider the petitioner's representations dated 06.09.2024 and 21.09.2024, on its own merits and pass appropriate orders in accordance with law, after affording reasonable opportunity of hearing to the petitioner, within a period of eight (8) weeks from the date of receipt of copy of this order. It is made clear that this Court has not expressed any views with regard to the merits of the representation and it is open to the concerned respondent to consider the representation on its own merits and in accordance with law.
order as to cost.
04.11.2024
Index : Yes/No Internet: Yes/No Speaking order/Non-Speaking order Neutral Citation : Yes/No stn
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W.P. No.31134 of 2024
MOHAMMED SHAFFIQ, J.
stn
To
W.P. No.31134 of 2024
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W.P. No.31134 of 2024
04.11.2024
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1 issue framed by the court
Whether high court can direct respondents to consider petitioner representations regarding GST demand orders and refund of pre-deposit while providing opportunity of hearing.
Indian Green Service
The Appellate Deputy Commissioner (ST) Goods and Service Taxes
Deputy Commercial Tax Officer
Mohammed Shaffiq
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
