Assessee sought mandamus to consider its rectification/revision representation under Section 84 of the TNVAT Act against a 2011-12 assessment order. Respondent said it was not received. Court permitted re-submission or fresh revision petition within two weeks and directed disposal within three months.
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W.P.No.582 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 09.01.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.No.582 of 2024
Bharat Steels, Represented by its Proprietor Mr.Gulraj M.Jain No.4, Singanna Naicken Street, Chennai 600 001. ... Petitioner -vs-
State Tax Officer Broadway Assessment Circle Waltax Road, Near Elephant Gate Police Station Chennai 600 003. ... Respondent
PRAYER : Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Mandamus, directing the respondent
to consider and dispose of petitioner's representation dated 14.12.2020 for rectification of respondent's order dated 02.09.2020 in TIN No.33440061202/2011-12 under Section 84 of the TNVAT Act before initiating any further coercive steps against the petitioner for recovery.
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For Petitioner : Mr.Adithya Reddy
For Respondent : Mr.Prasanth Kiran, Government Advocate (Tax)
ORDER
The petitioner seeks issuance of a mandamus for the
consideration and disposal of the representation dated 14.12.2020 in respect of the assessment order dated 02.09.2020 for financial year 2011-2012.
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order, the impugned orders were set aside; the petitioner was permitted to file a consolidate final reply to all the notices; and the respondent was directed to examine the same and issue appropriate orders within three months. The assessment order dated 02.09.2020 came to be issued thereafter. Upon receipt thereof, the petitioner submitted a representation dated 14.12.2020 under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) asserting that there are errors apparent in the assessment order. Since such representation was not responded to, the present writ petition was filed.
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petition is disposed of on the following terms:
(i) The petitioner is permitted to re-submit the representation dated 14.12.2020 or send a fresh revision petition to the respondent within two weeks from the date of receipt of a copy of this order.
(ii) Upon receipt thereof, the respondent is directed to consider and dispose of such petition in accordance with law within a period of three months from the date of receipt thereof.
(iii) There shall be no order as to costs.
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rna Index : Yes / No Internet : Yes / No Neutral Citation: Yes / No
To State Tax Officer Broadway Assessment Circle Waltax Road, Near Elephant Gate Police Station Chennai 600 003.
SENTHILKUMAR RAMAMOORTHY,J
rna
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1 issue framed by the court
Whether the respondent should be directed to consider and dispose of the petitioner's representation dated 14.12.2020 for rectification of the assessment order dated 02.09.2020 before coercive recover
2 provisions across 2 enactments
Bharat Steels, represented by its Proprietor Mr.Gulraj M.Jain
State Tax Officer, Broadway Assessment Circle
Senthilkumar Ramamoorthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
