Arjun Technologies India Limited v. The Asst. Commissioner,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 03.07.2023 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.5458, 5460, 5461, 5462 and 5463 of 2020 Arjun Technologies India Limited, Represented by its Director, Mr.P.L.Ganeshan 94, G.N.Chetty Road, Chennai - 600 017.
... Petitioner in all W.Ps.
Vs.
The Assistant Commissioner, T.Nagar (North) Assessment Circle, (Now Pondy Bazaar Assessment circle), Chennai - 600 028.
... Respondent in all W.Ps.
Prayer in W.P.No.4599 of 2020: Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the file of the respondent herein in TIN No.33391520255/2007-08 dated 28.03.2014, quash the same.
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Prayer in W.P.No.4600 of 2020: Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the file of the respondent herein in TIN No.33391520255/2011-12 dated 28.03.2014, quash the same.
Prayer in W.P.No.4603 of 2020: Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Mandamus, to direct the respondent herein to consider and pass the orders on the applications under Section 84 of the Act dated 21.04.2014 and 08.01.2020. For Petitioners : Mr.Sriram (in all W.Ps) For Respondents : M/s.Amirtha Poonkodi Dinakaran (in all W.Ps) Government Advocate COMMON ORDER By this common order all these writ petitions are being disposed of. 2.In W.P.Nos.4599 and 4660 of 2020, the petitioner has challenged the impugned assessment orders both dated 28.03.2014 for the Assessment years 2007-2008 and 2011-2012.
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3.In W.P.No.4603 of 2020, the petitioner has sought for a amendment to direct the respondent to consider and dispose the petitioner's application filed on 08.01.2020 for rectification of both orders which were impugned in W.P.Nos.4599 and 4660 of 2020.
4.The learned counsel for the respondent/Commercial Tax Department submits that appropriate orders will be passed in the application filed under Section 84 of the TNVAT Act, 2006.
5.Recording the above submission of the learned counsel for the respondent/Commercial Tax Department, W.P.No.4603 of 2020 stands allowed by way of direction to the respondent to pass appropriate orders on the application filed by the petitioner on 08.01.2020 for rectification of the order impugned in W.P.Nos.4599 and 4600 of 2020 within a period of 45 days from the date of receipt of a copy of this order. Consequently, no further orders are required to be passed in W.P.Nos.4599 and 4600 of 2020. Page No. 3 of 5
6.W.P.Nos.4599 and 4600 of 2020 stand closed in view of the order passed in W.P.No.4603 of 2020. No costs. Consequently, connected writ miscellaneous petitions are also closed.
03.07.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order jas To The Assistant Commissioner, T.Nagar (North) Assessment Circle, (Now Pondy Bazaar Assessment circle), Chennai - 600 028.
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C.SARAVANAN, J.
jas and W.M.P.Nos.5458, 5460, 5461, 5462 and 5463 of 2020 03.07.2023 Page No. 5 of 5