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Madras High CourtWP/23726/2024disposed of

Tvl.Limras Eronet Broad Band Service Private Limited, v. The Assistant Commissioner (St) (F A C )

2024-08-20Honourable Mr Justice Krishnan Ramasamy5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 20.08.2024

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY and W.M.P.Nos.25965 & 25967 of 2024 Tvl.Limras Eronet BroadBand Service Private Limited, Rep by its Director, Mr.TRM.Venkatesh, 156, Doshi Towers, Poonamallee High Road, Kilpauk, Chennai 600 010.

... Petitioner Vs.

The Assistant Commissioner (ST)(FAC), Intelligence I, PAPJM Building, No.1, Greams Road, 2nd Floor, Chennai 600 006.

... Respondent Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records of the respondent's order dated 15.03.2024 in GSTIN:

33AABCL4079L1ZB/2017-18 and to quash the same. 1/5

For Petitioner : Mr.Adithya Reddy For Respondent : Mr.C.Harsha Raj, Additional Government Pleader

ORDER

This writ petition has been filed challenging the impugned order dated 15.03.2024 passed by the respondent.

2. Mr.C.Harsha Raj, learned Additional Government Pleader, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

3. The learned counsel for the petitioner would submit that in the present case, against the impugned order dated 15.03.2024, the petitioner has filed a rectification application dated 06.05.2024. However, the same was not at all considered by the respondent till date. Therefore, though he had sought for larger relief in this petition, he had restricted his relief to the extent to request this Court to direct the respondents to consider the rectification application dated 06.05.2024 filed by the petitioner and 2/5

hence, he requests this Court to pass appropriate orders.

4. In reply, the learned Additional Government Pleader appearing for the respondent requests this Court to pass any appropriate orders with regard to the disposal of rectification application filed by the petitioner.

5. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent and also perused the materials available on record.

6. In the present case, it appears that a rectification application dated 06.05.2024 was filed by the petitioner against the impugned order dated 15.03.2024 passed by the respondent and today, the learned counsel for the petitioner has restricted his relief and requested this Court to direct the respondent to consider the said rectification application filed by the petitioner since it will be sufficient to meet out the case of the petitioner.

7. In view of the above, though this petition has been filed challenging the impugned order dated 15.03.2024, considering the 3/5

submissions made by the petitioner, this Court directs the respondent to consider the rectification application dated 06.05.2024 filed by the petitioner and dispose of the same on its own merits and in accordance with law within a period of 3 weeks from the date of receipt of a copy of this order.

8. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition is also closed. 20.08.2024 Speaking/Non-speaking order Index : Yes / No nsa To The Assistant Commissioner (ST)(FAC), Intelligence I, PAPJM Building, No.1, Greams Road, 2nd Floor, Chennai 600 006.

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KRISHNAN RAMASAMY.J., nsa and W.M.P.Nos.25965 & 25967 of 2024 20.08.2024 5/5