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

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 21.08.2024

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.23710 of 2024 & W.M.P.Nos.25944 of 2024 & 25945 of 2024 Tvl.Limras Eronet Broad Band Service Private Limited, Represented by its Director, Mr.T R M 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- 600006.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ Of Certiorari to call for the records of the Respondent's order dated 15.03.2024 in GSTIN:33AABCL4079L1ZB/2019-20 and to quash the same as it has been passed in violation of principles of natural justice. 1/6

For Petitioner : Mr.Janani N For Respondents : Mr.C.Harsha Raj Additional Government Pleader (Taxes)

O R D E R

This writ petition has been filed by the Petitioner challenging the Order of the Respondent dated 15.03.2024 in GSTIN:33AABCL4079L1ZB/2019-20 and to quash the same as it has been passed in violation of principles of natural justice.

2. Mr.C.Harsha Raj, learned Additional Government Pleader (Taxes) takes notice on behalf of the respondent.

3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

4. Though the relief sought for in this Writ Petition is for a larger relief, the learned counsel for the Petitioner submitted that it would suffice if a direction is given to the respondent to dispose and pass 2/6

orders on the rectification petition dated 06.05.2024, filed by the petitioner against the impugned order, within a stipulated period.

5. The learned Additional Government Pleader (Taxes) appearing for the respondent has stated no objection for this Court passing an order directing the Respondent to dispose of the rectification petition filed by the petitioner dated 06.05.2024.

6. Considering the facts and circumstances of the case and having regard to the submissions made, without going into the merits of the case, this Court directs the respondent to dispose and pass orders on the rectification petition filed by the Petitioner dated 06.05.2024, on merits and in accordance with law,after affording due opportunity of hearing to the petitioner as well as to the concerned parties, within a period of four weeks from the date of receipt of a copy of this order. 3/6

7. With the above directions, this Writ Petition is disposed of. No costs. Consequently, connected Miscellaneous Petitions are also closed. 21.08.2024 Speaking/Non-speaking order Index : Yes / No arr 4/6

To The Assistant Commissioner (ST)(FAC), Intelligence-I, PAPJM Building, No.1, Greams Road, 2nd Floor, Chennai- 600006.

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KRISHNAN RAMASAMY.J., arr W.P.No.23710 of 2024 & W.M.P.Nos.25944 of 2024 & 25945 of 2024 21.08.2024 6/6