Tvl.Next Retail India Ltd, v. The Assistant Commisisoner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED:16.03.2015 C O R A M THE HONOURABLE Mr.JUSTICE S. VAIDYANATHAN W.P.Nos.7306 & 7307 of 2015 and M.P.Nos.1 & 1 of 2015 Tvl.Next Retail India Ltd., Rep. by its Authorised Signatory, New No.50, Old No.25, Dr.Ambedkar 80 Feet Road, Kodambakkam, Chennai - 600 024. ...Petitioner in both the Wps. Vs.

The Assitant Commissioner (CT) Kodambakkam Assessment Circle, Chennai.

... Respondent in both the Wps.

COMMON PRAYER:

Writ petitions are filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus to call for the records of the respondent in CST 818929/2012-2013 dated 21.11.2014 and CST 818929/2013-2014 dated 05.12.2014 respectively and quash the same as illegal and unconstitutional and further direct the respondent to accept at all the declaration forms available with the petitioner. For Petitioner in both the Wps : M/s. A. Ravichandran For Respondent in both the Wps. : Mr.A.N.R. Jayapratap Addl Government Pleader C O M M O N O R D E R The petitioner has come forward with the aforesaid prayers.

2. The learned counsel for the petitioner has stated that for want of Declaration Forms available with the petitioner which could be furnished to the authority concerned in time, the authority has passed an order and he is in possession of the same. He further submitted that he is willing to produce the same along with application filed under Section 84 of the Value Added Tax Act so that it may be considered.

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3. The learned counsel for the respondent submitted that if any applications are filed, the same would be considered by the authority concerned.

4. In reply, the learned counsel for the petitioner submitted that he is willing to pay the tax at 10% of the demanded amount under Section 84 of the Value Added Tax Act.

5. Recording the above submission of the learned counsel for the petitioner, the writ petition is allowed with liberty to file a petition under Section 84 of the Value Added Tax Act and the petitioner shall deposit 10% of the agreed amount along with application as agreed by him so that the matter would be taken up and decided by the authorities concerned as expeditiously as possible on receipt of the application under Section 84 of the Value Added Tax Act.

With the above observation, the writ petitions are disposed of. Consequently, connected miscellaneous petitions are closed. No costs.

Sd/- Asst. Registrar /true copy/ Sub Asst. Registrar.

Gv To The Assitant Commissioner (CT) Kodambakkam Assessment Circle, Chennai.

+1cc to Mr.A.Ravichandran,Advocate SR.No.14579 + 1 CC to the Spl. Govt. Pleader[Taxes] SR 15070 W.P.Nos.7306 & 7307 of 2015 VD[co] gp/24.3.

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