Writ petition seeking mandamus to consider a rectification representation against a TNVAT assessment order for 2009-10 before coercive recovery. Disposed of on terms: petitioner to re-submit or file fresh revision petition within two weeks; respondent to dispose of it within three months.
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W.P No.899 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 12.01.2024
C O R A M
The Hon'ble Mr. Justice SENTHILKUMAR RAMAMOORTHY
Writ Petition No.899 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 : 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 order dated 02.09.2020 in TIN No.33440061202/2009-10 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,
W.P No.899 of 2024
Government Advocate (Tax)
O R D E R
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 2009-2010.
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W.P No.899 of 2024
(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 ths 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.
12.01.2024
Index : Yes/No Internet : Yes/No Neutral Citation : Yes/No kal To State Tax Officer, Broadway Assessment Circle,ent Circle, Waltax Road, Near Elephant Gate Police Station, Chennai-600 003.
SENTHILKUMAR RAMAMOORTHY J.
kal
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W.P No.899 of 2024
Writ Petition No.899 of 2024
12.01.2024
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1 issue framed by the court
Whether the respondent should be directed to consider and dispose of the petitioner's rectification representation dated 14.12.2020 against the assessment order dated 02.09.2020 before coercive recove
2 provisions across 2 enactments
Bharat Steels, represented by its Proprietor Mr.Gulraj M. Jain
State Tax Officer, Broadway Assessment Circle, Chennai
Senthilkumar Ramamoorthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
