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Madras High CourtWP/4093/2015disposed of

Tvl. Le-Shark Global Llp., v. The Joint Commissioner (Ct),

2015-02-18Honourable Mr Justice S. Vaidyanathan2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 18.2.2015.

CORAM

THE HON'BLE MR.JUSTICE S.VAIDYANATHAN W.P.Nos.4093 and 4094 of 2015 Tvl. Le-Shark Global LLP.

Rep. by its Partner Mr.Anil Laxmichand Shah SF.No.245/1 Opp: Park School Karaipudur Chinnakarai Tirupur-641605.

Petitioner in both the WP's vs.

1 The Joint Commissioner (CT) C.T. Building Dr.Balasundaram Road Coimbatore-641 018.

2 The Deputy Commissioner (CT) C.T. Building Kongu Nagar Tirupur.

3 The Commercial Tax Officer Special Circle-II C.T. Building Kongu Nagar Tirupur.

Respondents in both the WP's Writ Petitions filed under Article 226 of the Constitution of India seeking issuance of a writ of mandamus directing the respondents to arrange to issue refund voucher along with interest as requested by the petitioner vide his representations dated 18.8.2014 19.9.2014 7.10.2014 and 25.11.2014 in so far as the assessment years 2013-14 and 2014-15 are concerned.

For Petitioner : Mr.R.Senniappan For Respondents: Mr.Kanmani Annamalai, AGP(T) COMMON ORDER The petitioner has filed the above writ petitions to direct the directing the respondents to arrange to issue refund voucher along with interest as requested by the petitioner vide his representations dated 18.8.2014 19.9.2014 7.10.2014 and 25.11.2014 in so far as the assessment years 2013-14 and 2014-15 are concerned. https://hcservices.ecourts.gov.in/hcservices/

2. According to the petitioner, they made several representations to the respondents on various dates including 18.8.2014 19.9.2014 7.10.2014 and 25.11.2014 to issue refund voucher for the year 2013-14 and 2014-15. In spite of the same, the respondents have not considered the same yet.

3. Mr.Kanmani Annamalai, learned Additional Government Pleader takes notice for the respondents and submitted that the third respondent may be directed to consider the representations given by the petitioner within the stipulated time.

4. Having regard to the submissions made by the learned counsel on either side and also taking into consideration the limited prayer sought for in the writ petition, without expressing any opinion with regard to the merits of the case, I direct the third respondent to consider the representations dated 18.8.2014 19.9.2014 7.10.2014 and 25.11.2014 filed by the petitioner and pass orders, on merits and in accordance with law, within a period of four weeks from the date of receipt of copy of this order.

5. The writ petitions are disposed of with the above direction. However, there shall be no order as to costs. Sd/- Deputy Registrar Dated:2.3.15 True Copy Sub Assistant Registrar To 1 The Joint Commissioner (CT) C.T. Building Dr.Balasundaram Road Coimbatore-641 018.

2 The Deputy Commissioner (CT) C.T. Building Kongu Nagar Tirupur.

3 The Commercial Tax Officer Special Circle-II C.T. Building Kongu Nagar Tirupur.

+1 cc to Mr.R.Senniappan, Advocate,SR.8966.

+1 cc to Spl.Government Pleader (T) SR.9090.

gj(co) krd 3/3 W.P.Nos.4093 and https://hcservices.ecourts.gov.in/hcservices/