Tvl.Wood N Craft v. State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 12-02-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN Tvl.Wood N Craft Rep by its proprietor Subramaniam Gowthami, 337, 338, Variety Hall Road, Coimbatore 641 001.

..Petitioner(s) Vs State Tax Officer Big Bazaar Street Circle, Coimbatore.

..Respondent(s) 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.

For Petitioner(s):

Mr.Dhanesh For Respondent(s):

Ms.Amirtha Poonkodi Dinakaran, Government Advocate

ORDER

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

2. 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.

3. 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.

4. With the above direction, this Writ Petition stands disposed of. No costs.

12-02-2026 Index: Yes/No Speaking/Non-speaking order JAI

To

1. State Tax Officer Big Bazaar Street Circle Coimbatore.

C.SARAVANAN, J.

JAI 12-02-2026