Bafna Jewel Arts v. The Deputy Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24.04.2024

CORAM:

THE HONOURABLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY Bafna Jewel Arts, Represented by its Partner Vijaykumar V Bafna, 2nd floor, 107/262, Shop no.S4, NSC Bose Road, Sowcarpet, Chennai-600 079.

...Petitioner

Vs.

The Deputy Commissioner (ST), Zone II, P.A.P.J.M. Buildings, 3rd floor, Greams Road, Chennai-600 006.

.. Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Mandamus directing the respondent to hear and dispose of Appeal No.1/2019 filed by the petitioner and pending before the respondent expeditiously and grant the petitioner refund of unutilised input tax credit as sought therein along with interest. For Petitioner : Mr.G.Derrick Sam for Mr.Adithya Reddy For Respondent : Mr.C.Harsha Raj, AGP (T)

O R D E R

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By this writ petition, the petitioner seeks the expeditious disposal of Appeal No.1/2019. The petitioner filed appeals against orders issued by the Commercial Tax Officer in December 2018. In spite of filing such appeals on 18.03.2019, it is stated that such appeals have not been disposed of till date.

2. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. If a reasonable time frame is fixed, he submits that the appeal would be disposed of.

3. Therefore, W.P.No.10706 of 2024 is disposed of by directing the respondent to hear and dispose of Appeal No.1/2019 within a period of three months from the date of receipt of a copy of this order after providing a reasonable opportunity to the petitioner. There will be no order as to costs.

24.04.2024 Index : Yes / No Internet : Yes / No kj To 2/4

The Deputy Commissioner (ST), Zone II, P.A.P.J.M. Buildings, 3rd floor, Greams Road, Chennai-600 006.

SENTHILKUMAR RAMAMOORTHY,J.

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