Sri Arunachala Spinners v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 05.09.2023

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN Sri Arunachala Spinners Rep. by its Proprietor Mr.Jayabal, No.3/138, Kulathur Road, Venkittapuram, Coimbatore - 641 062.

... Petitioner Vs The Assistant Commissioner (ST), Peelamedu South Circle, Coimbatore - 641 018.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, directing the respondent to revise the Assessment for the year 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16 and 2016-17 under Section 84 of the TNVAT Act based on the petitions dated 10.02.2023 and 10.07.2023 filed by the petitioner and consequently direct the respondent to desist from initiating further recovery action till the disposal of the petitions under Section 84 of the TNVAT Act.

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For Petitioner : Mr.S.Ravee Kumar for Mr.M.Hariharan For Respondent : Ms.Anirtha Poonkodi Dinakaran Government Adovocate

ORDER

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

2. This writ petition is disposed of at the time of admission, without expressing any opinion on merits of the case, by directing the respondent to dispose of the petitioner's application under Section 84 of the TNVAT Act, 2006 against the Assessment order dated 27.02.2017, within a period of four weeks from the date receipt of a copy of this order. Liberty is given to the petitioner to file additional documents/representation, if any, before orders are passed. Needless to state, before passing such order, the petitioner shall also be heard. No costs.

05.09.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order jas/mac 2/4

To The Assistant Commissioner (ST), Peelamedu South Circle, Coimbatore - 641 018.

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C.SARAVANAN, J.

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