M/S.Tekmak Cables India P Limited v. The State Of Tamil Nadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 18.07.2023

CORAM

THE HON'BLE MR.JUSTICE C.SARAVANAN M/s.Tekmak Cables India (P) Ltd, Rep by its Chairman Cum Managing Director, No.1/185 Tekmak Salai, Tekmak Avenue, Dargas Road (near R.B.Gothi Jain College for Women), Villangadupakkam, Redhills, Chennai - 600 052.

... Petitioner Vs.

1.The State of Tamil Nadu, Rep by its Secretary, Commercial Taxes Department, Fort St.George, Chennai - 600 112.

2.The Assistant Commissioner, Choolai Assessment Circle, Chennai - 600 112.

... Respondents Prayer: Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Mandamus, directing the second respondent to consider the petitioner's representation dated 23.01.2020 for re credit of ITC reversed during Financial Year 2013-2014 and 2014-2015. Page No. 1 of 4

For Petitioner : Mr.A.Prabhakaran For Respondents : Mr.J.C.Durairaj Additional Government Pleader for R1 Mr.P.Prashanth Kiran Government Advocate for R2

ORDER

This writ petition is disposed of without expressing any opinion on merits of the case by directing the second respondent to consider and pass appropriate orders on the petitioner's representation dated 23.01.2020 for recredit of ITC that was allegedly reversed by the petitioner during the Financial Year 2013-2014 and 2014-2015. This exercise shall be carried out by the respondents on merits and strictly in accordance with law within a period of four weeks from the date of receipt of a copy of this order. No costs. 18.07.2023 Index : Yes/No Internet : Yes/No Speaking/Non-speaking Order jas Page No. 2 of 4

To 1.The Secretary, State of Tamil Nadu, Commercial Taxes Department, Fort St.George, Chennai - 600 112.

2.The Assistant Commissioner, Choolai Assessment Circle, Chennai - 600 112.

C.SARAVANAN, J.

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