Sri Ganapathi Traders v. State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 10.07.2025
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY Sri Ganapathi Traders Rep its proprietor S Sellappan Udayarpalayam, Thammampatti Post Gangavalli (TK) Salem 636113 ... Petitioner Vs.
State Tax Officer Attur (Rural) Circle No. 127, Gandhi Nagar Attur 636102 ... Respondents Prayer:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direction to the respondent to dispose of the representation dated 25.06.2024 filed for the years 20142015 and 2015-2016 in a time framed manner For Petitioner : Mr.N.Murali For Respondent : Ms.P.Selvi, GA 1/5
ORDER
This writ petition has been filed to direct the respondent to dispose of the petitioner's representation dated 25.06.2025.
2. Ms.P.Selvi, learned Government Advocate, 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 this case, initially, the assessment orders were passed by the respondent for the AYs 2014-15 & 2015-16. Aggrieved over the said assessment orders, the rectification application was filed by the petitioner in the form of representation dated 25.06.2024. However, the said representation was not at all considered by the respondent till date. Hence, this writ petition.
4. In reply, the learned Government Advocate appearing for the respondents would requests this Court to pass appropriate orders 2/5
directing the respondents to consider and dispose of the representation filed by the petitioner.
5. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondents and also perused the materials available on record.
6. In the case on hand, against the assessment order passed by the respondent, the rectification application was filed by the petitioner in the form of representation dated 25.06.2024.
However, the said representation was not considered by the respondents till date.
7. In view of the above, this Court directs the respondents to consider the petitioner's representation dated 25.06.2024 and dispose of the same on its own merits and in accordance with law within a period of 4 weeks from the date of receipt of copy of this order.
8. With the above directions, this writ petition is disposed of. No costs.
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10.07.2025 Speaking/Non-speaking order Index : Yes / No nsa To State Tax Officer Attur (Rural) Circle No. 127, Gandhi Nagar Attur 636102 4/5
KRISHNAN RAMASAMY.J., nsa 10.07.2025 5/5