M/S.Mefco Engineers Pvt.Ltd., v. The Assistant Commissioner(Ct)

In the High Court of Judicature at Madras Dated : 23.7.2018 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition No.18668 of 2018 & WMP.No.22003 of 2018 M/s.MEFCO Engineers Private Limited, rep.by its Director

...Petitioner

Vs The Assistant Commissioner (CT) (FAC), Egmore Assessment Circle, Taluk Office Building,No.78 Mayor Ramanathan Salai, Egmore,Chennai-31.

...Respondent

PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Mandamus to direct the respondent herein to dispose of the rectification petition dated 10.4.2017 in the light of the judgment reported in 100 VST 158 after affording an opportunity to the petitioner. For Petitioner :

Mrs.Hema Muralikrishnan For Respondent :

Mr.M.Hariharan, AGP

ORDER

Mr.M.Hariharan, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal.

2. The petitioner seeks a direction to the respondent to consider the rectification petition dated 10.4.2017 filed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006.

3. From the papers placed before this Court, it is seen that the said rectification petition dated 10.4.2017 has been received by the office of the respondent on 11.4.2017 as could be seen from the seal and signature in the letter delivery book. Subsequently, another petition dated 15.6.2017 has also been filed by the petitioner seeking to give an opportunity of personal hearing and it has been received by the office of the respondent on 22.6.2017, as evidenced from the endorsement in the letter delivery book. Since the said petitions have not been considered, the petitioner has approached this Court. https://hcservices.ecourts.gov.in/hcservices/

4. The learned Additional Government Pleader appearing for the respondent submits that reasonable time may be granted to the respondent to consider the said petitions.

5. Accordingly, the writ petition is disposed of by directing the petitioner to consider the petitions filed by the petitioner dated 10.4.2017 and 15.6.2017 on merits, afford an opportunity of personal hearing and pass appropriate orders in accordance with law within a period of three weeks from the date of receipt of a copy of this order. No costs. Consequently, the connected WMP is closed.

Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant Registrar To The Assistant Commissioner (CT) (FAC), Egmore Assessment Circle, Taluk Office Building,No.78 Mayor Ramanathan Salai, Egmore, Chennai-31.

+1cc to Mr.B.Raveendran, Advocate, S.R.No.49124 +1cc to the Spl Government Pleader, S.R.No.49566 WP.No.18668 of 2018& WMP.No.22003 of 2018 SSV(CO) GSP(09/08/2018) https://hcservices.ecourts.gov.in/hcservices/