Disposed¶22

Tvl.Wood N Craft v. State Tax Officer

Madras HC12 Feb 2026WP/4538/2026

Case brief

AI extract

What is this about?

Keywords: Section 84 Tamil Nadu Value Added Tax Act 2006; rectification application; writ of mandamus; Article 226; assessment order dated 12.12.2019; assessment year 2014-15; erratum order 20.04.2022; State Tax Officer Big Bazaar Street Circle Coimbatore; six-month disposal timeline; due notice before order; WP No. 4538 of 2026; Madras High Court; C. Saravanan, J.; disposed at admission stage with consent; no costs.

What did the court decide?

Writ petition disposed of at the admission stage with consent: respondent directed to consider and dispose of the Section 84 TNVAT Act rectification application expeditiously, preferably within six months, after giving due notice to the petitioner; no opinion on merits; no costs. ¶22

Tvl.Wood N Craft Vs State Tax Officer — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether a writ of mandamus should issue directing the respondent (State Tax Officer) to expeditiously consider and dispose of the petitioner's rectification application filed under Section 84 of the Tamil Nadu Value Added Tax Act 2006 against the assessment order dated 12.12.2019 (AY 2014-15, as amended by erratum order dated 20.04.2022).

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Court's answer

The respondent is directed to consider the petitioner's rectification application filed under Section 84 of the Tamil Nadu Value Added Tax Act 2006, in response to the assessment order dated 12.12.2019 for assessment year 2014-15, and dispose of the same as expeditiously as possible, preferably within six months from the date of receipt of a copy of the order.

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Ratio / Principle

Before passing any order on the rectification application, the respondent shall give due notice to the petitioner.

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Key takeaways

The direction is confined to the limited prayer in the writ petition; the Court expresses no opinion on the merits of the rectification application or the underlying assessment.ratio¶21

Detailed headnote1 paragraphs

Madras High Court (C. Saravanan, J.), by consent and at the admission stage, disposed of a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus to direct the State Tax Officer, Big Bazaar Street Circle, Coimbatore, to dispose of the petitioner's rectification application dated 17.02.2025 (received 19.02.2025) filed under Section 84 of the Tamil Nadu Value Added Tax Act 2006 against the assessment order dated 12/12/2019 for assessment year 2014-15, as amended by erratum order dated 20/04/2022. Without expressing any opinion on merits, the respondent was directed to consider and dispose of the rectification application as expeditiously as possible, preferably within six months of receipt of a copy of the order, and to give due notice to the petitioner before passing any such order. Writ petition disposed of; no costs.

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WP No. 4538 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 12-02-2026

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CORAM

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THE HON'BLE MR JUSTICE C. SARAVANAN

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WP No. 4538 of 2026

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Tvl.Wood N Craft

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Rep by its proprietor Subramaniam Gowthami, 337, 338, Variety Hall Road, Coimbatore 641 001.

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..Petitioner(s)

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State Tax Officer Big Bazaar Street Circle, Coimbatore.

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..Respondent(s)

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Prayer: This Writ Petition is filed under Article 226 of Constitution of India seeking Writ of Mandamus to direct the respondent to expeditiously dispose of the rectification application filed by the petitioner on 17.02.2025 (received by the respondent on19.02.2025 under section 84 of the Tamil Nadu Value Added Tax Act 2006 against the Respondent order dated 12/12/2019 as amended by the erratum order 20/04/2022 on merits.

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For Petitioner(s): Mr.Dhanesh For Respondent(s): Ms.Amirtha Poonkodi Dinakaran, Government Advocate

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Page1 of 4

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

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WP No. 4538 of 2026

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ORDER

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Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondents.

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This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

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Considering the limited prayer sought for in this Writ Petition, without expressing any opinion on merits, the respondent is directed to consider the petitioner’s rectification application filed under Section 84 of the Tamil Nadu Value Added Tax Act 2006, in response to assessment order dated 12.12.2019 passed for the assessment year 2014-15, and dispose of the same, as expeditiously as possible, preferably within a period of six months from the date of receipt of copy of this order. It is Needless to state, before passing any such order, the respondent shall give due notice to the Petitioner.

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