Madras High CourtWP/28364/2016disposed of

M/S.Sri Saradha Timbers v. Additional Deputy Commercial

2016-09-02Honourable Mr Justice T. S. Sivagnanam2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 02.09.2016

CORAM

THE HONOURABLE Mr.JUSTICE T.S.SIVAGNANAM WP.No.28364 of 2016 M/s.Sri Saradha Timbers, Rep.by its Sole Proprietor,Mr.M.Narashia Patel, No.49/1, ECR 100 Feet Road, Marapalam, Mudallarpet, Puducherry-605004.

..Petitioner Vs The Additional Deputy Commercial Tax Officer IAC, Room No.39,III Floor, Commercial Tax Complex, Near Indira Gandhi Statue, Puducherry-605005.

.. Respondent Writ petition filed under Article 226 of the Constitution of India praying for a Writ of Mandamour or any other Writ or Order Direction, in the nature of Writ of Mandamous directing the Respondent to grant further time of three months or more time to the Petitioner for the online submission of the declarations forms in "C" and declarations forms in "F" in the Department Webside.

For Petitioner : Mr.S.Sivakumar For Respondent : Mr.A.Tamilvanan Government Advocate

ORDER

Heard Mr.S.Sivakumar, learned counsel appearing for the petitioner and Mr.A.Tamilvanan, learned Government Advocate appearing for the respondent.

2.Seeking for a direction to grant further time the petitioner for the online submission of the declarations forms in C and declaration Forms in F in the Department Website, the present writ petition has been filed.

https://hcservices.ecourts.gov.in/hcservices/

3.It is seen that the petitioner approached this Court when pre-assessment notice was issued by the respondent under the provisions of the Puducherry Value Added Tax Act, 2007. The grievance of the petitioner is that the respondent is not granting time for production of Form C and D declarations. However, there is nothing in writing to show that there is a refusal. Therefore if the petitioner wants extension of time, he is directed to approach the respondent by way of a representation which shall be considered by the respondent on merits and in accordance with law within a period of two weeks from the date of submitting a representation. 4.With the above direction, the writ petition is disposed of. No costs.

Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar To The Additional Deputy Commercial Tax Officer IAC, Room No.39,III Floor, Commercial Tax Complex, Near Indira Gandhi Statue, Puducherry-605005.

+1cc to M/S.S.Selvakumar, Advocate Sr.50181 WP.No.28364 of 2016 ala[co] srg 15/09/2016 https://hcservices.ecourts.gov.in/hcservices/