Tvl. Wood N Craft v. State Tax Officer -I
Writ Petition (Mandamus) – TNVAT Act – Rectification under S.84
Case brief
What is this about?
Madras High Court, W.P.No.10697 of 2026, decided 18.03.2026 by C.Saravanan, J. Art. 226 mandamus by Tvl. Wood N Craft (proprietor Subramaniam Gowthami), Coimbatore, seeking expedited, on-merits disposal of its Section 84 TNVAT Act rectification application dated 17.02.2025 (received 19.02.2025) pending with State Tax Officer-I, Big Bazaar Street Circle, Coimbatore, against order dated 02.09.2020 amended 25.05.2022. Disposed at admission with consent on Government Advocate's undertaking; direction to hear petitioner and pass S.84 orders expeditiously; no costs.
What did the court decide?
Direction to the respondent to pass orders under Section 84 of the TNVAT Act on the petitioner's rectification application dated 17.02.2025, after affording an opportunity of hearing to the petitioner, as expeditiously as possible; petitioner to be heard before final orders; no order as to costs.