Ms.India Pistons Ltd., v. The Assistant Commissioner (St) (Fac)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.10.2021
CORAM
THE HON'BLE Mr.JUSTICE M.SUNDAR W.P.No.21787 of 2021 and W.M.P.No.22972 of 2021 M/s.India Pistons Ltd., Represented by its Director Huzur Garden, Sembium, Chennai-600 011.
...Petitioner
-Vs.- The Assistant Commissioner (ST) (FAC) Villivakkam Assessment Circle Chennai-600 099.
...Respondent
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the respondent to extend the time till 30.11.2021 to enable the petitioner to obtain and file the balance C declaration forms and export documents before the respondent in respect of the assessment years 2014-2015 and 2015-2016 under the Central Sales Tax Act as requested in the letter dated 10.08.2021. For Petitioner :
Mr.R.L.Ramani, Senior Counsel for Mr.B.Raveendran For Respondent :
Ms.Amirta Dinakaran Government Advocate
O R D E R
Mr.R.L.Ramani, learned Senior counsel appearing on behalf of counsel on record for writ petitioner is before this Virtual Court.
2. Notwithstanding the expansive/elaborate prayer, learned Senior counsel, on instructions, submits that the writ petitioner abridges and restricts the prayer to Mandamus the lone respondent to consider and dispose of writ petitioner's representation dated 10.08.2021 at page No.31 of typed set of papers which is as follows:
3. To be noted, the aforementioned representation pertains to assessment years 2014-2015 to 2017-2018, but learned Senior
counsel submits that he restricts the representation prayer also to two assessment years namely, 2014-2015 and 2015-2016.
4. Ms.Amirta Dinakaran, learned State counsel accepts notice on behalf of lone respondent. Owing to the limited and restricted/abridged prayer, main writ petition was taken up with the consent of learned counsel on both sides.
5. Captioned main Writ Petition is disposed of with a simple Mandamus/directive to lone respondent to consider the writ petitioner's representation dated 10.08.2021 (scanned and reproduced supra) with regard to two assessment years alone namely, 2014-2015 and 2015-2016 on its own merits and in accordance with law as expeditiously as the business of lone respondent would permit and in any event, within four weeks from today i.e., on or before 17.11.2021.
6. A copy of disposal of the representation shall be duly served on writ petitioner under due acknowledgment within five working days from the date of disposal. Though obvious, it is made clear that this Court has not expressed any opinion or view on the merits of the matter.
7. Captioned Writ Petition is disposed of with the aforementioned simple directive/Mandamus.
Consequently, connected miscellaneous petition is disposed of as closed. There shall be no order as to costs.
Sd/- Assistant Registrar(CS-VI) //True Copy// Sub Assistant Registrar mk To The Assistant Commissioner (ST) (FAC) Villivakkam Assessment Circle Chennai-600 099.
+1cc to Mr.B.Raveendran, Advocate, S.R.No.53630 +1cc to the Government Pleader, S.R.No.54142 W.P.No.21787 of 2021 and W.M.P.No.22972 of 2021 GPL(CO) CB(01/11/2021)