Sudha Steels Corporation, v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 01.07.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.Nos.22731 & 22732 of 2016 Sudha Steels Corporation rep. by its Proprietor .. Petitioner in both W.Ps.

Vs The Assistant Commissioner [CT] Ganapathy Circle Coimbatore 641 018.

.. Respondent in both W.Ps.

Prayer in W.P.No.22731 of 2016 : The Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of mandamus to direct the respondent to grant certificate by considering petitioner's application dated 09.05.2016 for grant of VAT/GENERAL registration under section 14 of the Tamil Nadu Value Added tax Act, within stipulated time. Prayer in W.P.No.22732 of 2016 : The Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of mandamus to direct the respondent to grant certificate by considering petitioner's application dated 09.05.2016 for grant of CST registration under section 7(1)/7(2) of the Tamil Nadu Central Sales Tax Act, 1956, within stipulated time. For Petitioner : Mr.N.Ponraj For Respondent : Mr.S.

Manokaran Sundaram Additional Government Pleader C O M M O M O R D E R Heard Mr.N.Ponraj, learned Counsel appearing for the petitioner in both the Writ Petitions and Mr.S.Manokaran Sundaram, learned counsel appearing on behalf of the respondent and with the consent of learned counsel appearing on either side, these writ petitions are taken up for final disposal.

2.The petitioner seeks for directions upon the respondent to consider their Applications both dated 09.05.2016, for https://hcservices.ecourts.gov.in/hcservices/

grant of registration under the provisions of the Tamil Nadu Value Added tax Act, and assign TIN Number and under the provisions of the Tamil Nadu Central Sales Tax Act, 1956. 3.The learned Additional Government Pleader on instructions submitted that the authority will consider the petitioner's Applications, after conducting due enquiry, since the petitioner proposes to deal in iron scraps. 4.In the light of the above, there will be a direction to the respondent to consider the petitioner's Applications both dated 09.05.2016, conduct a thorough enquiry and thereafter pass orders on merits and in accordance with law, within a period of four weeks from the conclusion of enquiry. The Writ Petitions are disposed of on the above terms. No costs.

Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar Rpa To The Assistant Commissioner [CT] Ganapathy Circle Coimbatore 641 018.

1 cc to Special Government Pleader,(Taxes), sr.37687 1 cc to N.Ponraj, Advocate, sr.37639 W.P.Nos. 22731 & 22732 of 2016 nr co kra 22.07.2016 https://hcservices.ecourts.gov.in/hcservices/