Tvl.Ramesh Textiles, v. The Assistant Commissioner (St) (Fac)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 27.01.2022

CORAM

THE HON'BLE MR.JUSTICE C.SARAVANAN W.P.NO.980 OF 2022 AND W.M.P.NO.1042 OF 2022 (Through Video Conferencing) Tvl.Ramesh Textiles, Represented by its Proprietor, C.Ramesh, No.7/463, Gandhi Nagar, Devanankurichy, Tiruchengode, Namakkal District - 627 209.

...Petitioner

Vs.

The Assistant Commissioner (ST) (FAC), Tiruchengode (Rural) Assessment Circle, Tiruchengode.

...Respondent

Prayer : Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Mandamus directing the respondent to pass order on the application dated 22.07.2021 seeking order afresh.

For Petitioner :

Mr.R.Senniappan For Respondent :

Mr.Richardson Wilson Additional Government Pleader

ORDER

Mr.Richardson Wilson, learned Additional Government Pleader takes notice on behalf of the respondent.

2. This writ petition has been filed for a Mandamus, to direct the respondent to pass appropriate orders on the petitioner's representation/petition dated 22.07.2021 under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the TNVAT Act, 2006) against order dated 14.11.2019.

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3. When, this writ petition was taken up for admission, the learned Additional Government Pleader on instructions submits that the writ petition has become infructuous inasmuch as an order has been passed on 02.11.2021.

4. By way of rejoinder, the learned counsel for the petitioner further submits that the copy of the said order has not been served.

5. Considering the above submissions, I am inclined to close this writ petition with liberty to the petitioner to workout the remedy in accordance with law against the order which is said to have been passed on 02.11.2021 in response to the petitioner's representation/petition under Section 84 of the TNVAT Act, 2006 on 22.07.2021.

6. Since the copy of the order is stated to have not been received by the petitioner, the respondent is directed to serve the copy of the order. As and when such order is served on the petitioner, the petitioner is given liberty to workout his remedy before the Appropriate Authority in accordance with law.

7. This writ petition stands closed with the above observations.

No costs.

Consequently, connected Writ Miscellaneous petition is closed.

Sd/- Assistant Registrar(CS-IX) // True Copy // Sub Assistant Registrar rgm/arb To The Assistant Commissioner (ST) (FAC), Tiruchengode (Rural) Assessment Circle, Tiruchengode.

+1cc to the Special Government Pleader (Taxes) Sr.No.5095 W.P.No.980 of 2022 and W.M.P.No.1042 of 2022 PL(CO) RVM(17/02/2022) https://hcservices.ecourts.gov.in/hcservices/