Next Gen Trader v. The Deputy State Tax Officer Ii

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 07.02.2024

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.2634 of 2024 Next Gen Trader Rep by its Proprietor, S.Natarajan, no.64, Block 1, Galaxy Road, Ponniamman Nagar, Kil Ayanambakkam, Chennai-095.

... Petitioner -vsThe Deputy State Tax Officer II Koyambedu Assessment Circle, Varadharajapuram, Nazrethpettai, Chennai-123.

...

Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Mandamus, directing the Respondent to consider the rectification petition dated 11-01-2024 and to pass a reasoned order in the referred revised assessment order dated 31-10-2023 passed under vide proceedings in GSTIN/33ABTPN3019LIZC/2017-18.

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For Petitioner : Ms.S.Kanmani Annamalai For Respondent : Mr.V.Prasanth Kiran, GA (T) **********

ORDER

The petitioner seeks expeditious consideration and disposal of the rectification petition filed on 11.01.2024.

2. Mr.V.Prasanth Kiran, learned Government Advocate, accepts notice on behalf of the respondent. He submits that if a reasonable time frame is fixed, the rectification petition would be considered and disposed of on merits.

3. In view of the above submissions, this writ petition is disposed of by directing the respondent to consider and dispose of rectification petition dated 11.01.2024 within a period of six weeks from the date of receipt of a copy of this order after providing a 2/4

reasonable opportunity, including a personal hearing, to the petitioner.

4. W.P.No.2634 of 2024 is disposed of on the above terms. No costs.

07.02.2024 rna Index : Yes / No Internet : Yes / No To The Deputy State Tax Officer II Koyambedu Assessment Circle, Varadharajapuram, Nazrethpettai, Chennai-123.

SENTHILKUMAR RAMAMOORTHY,J 3/4

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