M/S Dhanalakshmi Steels v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 10.06.2025

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.No.6733 of 2025 M/s Dhanalakshmi steels rep.by its Proprietor Mr.S.Monoj Kumar, SF 453, Site number 3, Ellai Thottam road, PSG Tech, Peelamedu Coimbatore-641 004, Tamil Nadu ... Petitioner Vs.

The Assistant Commissioner (st) Peelamedu (north) Coimbatore.

... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the respondent herein to unblock the Electronic Cash Ledger of the petitioner herein For Petitioner : Ms.Aparna Nandhakumar For Respondent : Mr.V.Prashanth Kiran, Government Advocate 1/5

ORDER

This writ petition has been filed to direct the respondent herein to unblock the Electronic Cash Ledger (ECL) of the petitioner.

2. The learned counsel for the petitioner would submit that in this case, after the blocking of ECL, an intimation was issued by the respondent, wherein, it has been stated that a show cause notice will be issued and thereafter, the assessment order will be passed based on the reply filed by the petitioner. Subsequent to the said intimation, show cause notices dated 08.04.2025, 10.122024, 26.12.2024, 18.03.2025 were issued by the respondent. Hence, she would submit that now, the petitioner is willing to address all their grievances by way of filing a detailed reply to the aforesaid show cause notices. Hence, she requests this Court to direct the respondent to pass appropriate orders after considering the reply filed by the petitioner. 2/5

3. In reply, the learned Government Advocate appearing for the respondent has confirmed the above submissions and requests this Court to pass any appropriate orders.

4. Heard the learned counsel for the petitioner and the learned Government Advocate appearing for the respondent and also perused the materials available on record.

5. In the case on hand, it was submitted by the petitioner that now, the petitioner is willing to address all their grievances by way of filing a detailed reply to the show cause notices issued by the respondent and hence, it was requested by the petitioner to direct the respondent to consider the reply and pass appropriate orders.

6. Considering the submissions made by the petitioner, this Court directs the respondent to consider the reply to be filed by the petitioner and pass appropriate orders, after providing an opportunity of personal hearing, within a period of 6 weeks from the date of receipt of reply from the petitioner.

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7. With the above direction, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition is also closed. 10.06.2025 Speaking/Non-speaking order Index : Yes / No nsa To The Assistant Commissioner (ST) Peelamedu (North) Coimbatore.

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KRISHNAN RAMASAMY.J., nsa and W.M.P.No.6733 of 2025 10.06.2025 (1/7) 5/5