Madras High CourtWP/10697/2026disposed of

Tvl. Wood N Craft v. State Tax Officer -I

2026-03-18Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 18.03.2026

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN Tvl.Wood N Craft Rep. By its Proprietor Subramaniam Gowthami 337, 338 Variety Hall Road Coimbatore - 641 001.

... Petitioner Vs.

State Tax Officer - I Big Bazaar Street Circle Coimbatore.

... Respondent Prayer:

Writ Petition filed under Article 226 of Constitution of India, praying to issuance of Writ of Mandamus, directing the respondent to expeditiously dispose of the rectification application filed by the petitioner on 17.02.2025 received by the Respondent on 19.02.2025 under Section 84 of the Tamil Nadu Value Added Tax Act 2006 against the respondent's order dated 02.09.2020 as amended by the order dated 25.05.2022 on merits.

For Petitioner :

Mr.Raghunandhan Sriram For Respondent :

Ms.Anitha Poonkodi Dinakaran Government Advocate ***** 1/4

O R D E R

Ms.Anitha Poonkodi Dinakaran, learned Government Advocate, accepts notice for the respondent.

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

3. The writ petition has been filed for issuance of a Writ of Mandamus directing the Respondent to expeditiously dispose of the rectification application filed by the petitioner on 17.02.2025 and received by the Respondent on 19.02.2025 under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 [hereinafter referred to as "TNVAT Act" for the sake of brevity] against the Respondent's order dated 02.09.2020, as amended by order dated 25.05.2022.

4. The learned Government Advocate submits that the petitioner's representation / application dated 17.02.2025 will be considered and disposed of on merits.

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5. Recording the submission made by the learned Government Advocate for the Respondent, the writ petition stands disposed of, with a direction to the Respondent to pass orders under Section 84 of the TNVAT Act, after affording an opportunity of hearing to the petitioner, as expeditiously as possible. It is needless to state that the petitioner shall be heard before passing final orders. There shall be no order as to costs. 18.03.2026 Index: Yes/No Speaking Order : Yes/No mk To State Tax Officer - I Big Bazaar Street Circle Coimbatore.

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C.SARAVANAN, J mk 18.03.2026 4/4