N.J.Granite India Private Limited v. The Assistant Commissioner (Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED :07.04.2022 CORAM :

THE HONOURABLE MR. JUSTICE M. DHANDAPANI W.P. Nos.8581, 8583 and 8584 of 2022 N.J.Granite India Pvt.Ltd.

Represented by its Manager, Giridhari Lal Lodha, Sy.No.124/3A, Medupalli Road, Chinnapalli Post, Shoolagiri Union, Hosur Taluk, Krishnagiri-635 120.

... Petitioner (In all WP's) Vs.

The Assistant Commissioner (CT), Hosur (South)-III, Hosur-635 109.

... Respondent (In all WP's) Common Prayer : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Mandamus, directing the respondent to consider the rectification applications filed under Section 84 of the TNVAT Act for the year 2013-14, 2014-15 and 2015-16 on 20.08.2019 respectively, and dispose of the same in accordance with law and not initiate any revenue recovery proceedings till disposal of such rectification applications.

For Petitioner : Mr.Adithya Reddy (In all WP's) For Respondent : Mr.V.Prasanth Nisan (In all WP's) Government Advocate (Taxes) C O M M O N O R D E R These Writ Petitions have been filed seeking for issuance of a Writ of Mandamus to direct the respondent to consider the rectification applications filed under Section 84 of the TNVAT Act for the year 2013-14, 2014-15 and 2015-16 on 20.08.2019

respectively, and dispose of the same in accordance with law and not initiate any revenue recovery proceedings till disposal of such rectification applications.

2. The learned Government Advocate takes notice to the respondents. In view of the limited relief sought for in these petitions and on the consent of the learned counsel appearing on either side, these petitions are taken up for final disposal.

3. The case of the petitioner is that the petitioner is a registered dealer under the Tamil Nadu Value Added Tax Act Assessment under TNVAT Act. There was an error in the assessment for the year 2013-14, 2014-15 and 2015-16 in order to rectify the error the petitioner filed a Rectification Application under Section 84 of the TNVAT Act, on 20.08.2019. However, till date no orders have been passed. Hence, this writ petition is filed with the above said prayer.

4. The learned counsel appearing for the petitioner submitted that it would suffice, if this Court issues a direction to the respondent to consider the petitioner's applications dated 20.08.2019 and pass orders within the time frame that may be stipulated by this Court.

5. The learned Government Pleader appearing on behalf of the respondent submitted that the petitioner's applications dated 20.08.2019 will be considered by the respondent within a reasonable time within a time frame that may be fixed by this Court.

6. This Court, without going into the merits of the case, direct the respondent to consider the petitioner's applications dated 20.08.2019 and pass appropriate orders on merits and in accordance with law, after affording an opportunity of personal hearing to the petitioner and to the aggrieved parties, if any, within a period of twelve weeks from the date of receipt of a copy of this order.

7. With the above direction, these Writ Petitions are disposed of. No costs.

SD/- ASSISTANT REGISTRAR // TRUE COPY // SUB ASSISTANT REGISTRAR

Psa To The Assistant Commissioner (CT), Hosur (South)-III, Hosur-635 109.

+3cc to Mr.Adithya Reddy, Advocate Sr.24382 +1cc to the Special Government Pleader Sr.24099 W.P. Nos.8581, 8583 and 8584 of 2022 pl[co] srg 22/04/2022