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Tvl.Deepam Constructions v. The State Tax Officer

Madras HC8 Jul 2025WP/16747/2024

Case brief

AI extract

What is this about?

W.P.No.16747 of 2024, Madras High Court, 08.07.2025, Krishnan Ramasamy J.; Tvl.Deepam Constructions (Managing Partner V.Gnanaguru) v. State Tax Officer, Tindivanam Assessment Circle; writ of mandamus under Article 226; GST rectification petition dated 09.02.2024 under Section 161 of the GST Act left undisposed over one year; coercive steps feared pursuant to order dated 17.11.2023 in GSTIN:33AAKFD2735K1ZF/2021-2022; Court ordered disposal within four weeks; petition disposed, no costs, connected W.M.P.No.18401 of 2024 closed.

What did the court decide?

Writ of Mandamus sought effectively granted by direction: respondent ordered to dispose of the petitioner's rectification petition dated 09.02.2024 within four weeks from receipt of a copy of the order; no costs imposed; connected Miscellaneous Petition closed. ¶28

Tvl.Deepam Constructions Vs The State Tax Officer — GST and Indirect Tax | Madras HC (2025)

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W.P.No.16747 of 2024

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 08.07.2025

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Coram

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THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

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W.P.No.16747 of 2024 and

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W.M.P.No.18401 of 2024

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Tvl.Deepam Constructions, Represented by its Managing Partner V.Gnanaguru, Elavalapakkam Village, Perumukkal Post, Tindivanam Taluk - 604 301.

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...Petitioner

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Vs.

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The State Tax Officer, Tindivanam Assessment Circle, Vellore Division, Villupuram Sub-Division, Tindivanam - 604 001.

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...Respondent

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Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Mandamus, directing the respondent to consider and pass orders on the petitioner rectification petition dated 09.02.2024 before taking any coercive steps pursuant to the order dated 17.11.2023 passed in GSTIN: 33AAKFD2735K1ZF/2021-2022.

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https://www.mhc.tn.gov.in/judis

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W.P.No.16747 of 2024

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For Petitioner : Mr.Adithya Reddy

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For Respondent : Mr.V.Prashanth Kiran Government Advocate (Tax)

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O R D E R

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This Writ Petition has been filed to issue a Writ of Mandamus,

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directing the respondent to consider and pass orders on the petitioner's rectification petition dated 09.02.2024.

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2 . Though the petitioner has filed the rectification petition under Section 161 of the GST Act along with the invoice copies, the respondent

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has not disposed of the same till date. Aggrieved over the same, the petitioner is before this Court.

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3 . Considering the submissions made by the learned counsel for the petitioner and in view of the fact that the rectification petition preferred by the petitioner is pending for more than one year, this Court directs the respondent to dispose of the rectification petition, within a period of four (4) weeks from the date of receipt of a copy of this order.

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2/4

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https://www.mhc.tn.gov.in/judis

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W.P.No.16747 of 2024

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4 . Accordingly, this Writ Petition stands disposed of. No costs. Consequently, connected Miscellaneous Petition is closed.

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08.07.2025 Speaking order / Non-Speaking order Index : Yes / No Neutral Citation : Yes / No

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sri