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Madras High CourtWP/24776/2021disposed of

Ashiana Housing Limited v. The Assistant Commissioner (St)

2021-11-19Honourable Mr Justice C. Saravanan3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 19.11.2021

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.24776 of 2021 and W.M.P.No.26053 of 2021 (Through Video Conferencing) Ashiana Housing Limited, (Represented by its Vice President) No.10, First Floor, GJ Complex, First Main Road, CIT Nagar, Chennai - 600 035, Mr.Peter Sahaya Raj ... Petitioner Vs 1.The Assistant Commissioner (ST), Nandambakkam Assessment Circle, No.46, Greenways Road, Chennai - 600 028.

2.The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

... Respondents Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus directing the First Respondent to consider the Petitioner's rectification petition dated 31.01.2019 and pass an order after affording a personal hearing opportunity.

For Petitioner : Ms.Charulatha for M/s.Lakshmi Kumaran and Sridharan Attorneys For Respondents: Ms.Amirtha Dinakaran Government Advocate

ORDER

Ms.Amirtha Dinakaran, learned Government Advocate takes notice on behalf of the respondents.

2. This writ petition is disposed at the time of admission after hearing the learned counsel for the petitioner and the learned Government Advocate for the respondents.

3. The learned Government Advocate for the respondents submits that appropriate orders will be passed by the respondents on the rectification application dated 31.01.2019 of the petitioner.

4. Recording the same, this Writ Petition is disposed by directing the respondents to consider the rectification application of the petitioner and dispose the same within a period of thirty days from the date of receipt of a copy of this order.

5. The learned counsel for the petitioner is however directed to file a fresh copy of the application for rectification under Section 84 of TNVAT Act, 2006 within a period of ten days from the date of receipt of a copy of this order. No costs. Consequently, connected Writ Miscellaneous Petition is closed.

Sd/- Assistant Registrar(CS-IV) // True Copy // Sub Assistant Registrar rgm/arb To 1.The Assistant Commissioner (ST), Nandambakkam Assessment Circle, No.46, Greenways Road, Chennai - 600 028.

2.The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

+1cc to the Spl Government Pleader(Taxes), SR.No.60198 W.P.No.24776 of 2021 and W.M.P.No.26053 of 2021 RR(CO) CB(03/12/2021)