Siemens Ltd. v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 11.10.2022

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH Siemens Ltd., represented by its Manager, Indirect Taxation, Mr.R.Suresh ... Petitioner Vs The Assistant Commissioner (ST) Nungambakkam Assessment Circle, No.88, Major Ramanathan Salai, Chetpet, Chennai - 600 031.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus to direct the respondent to consider the rectification petition filed by the petitioner on 16.06.2022 for the assesssment year CST/2013-14 and pass a rectified order under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 levying the correct rate of tax at 5% on the sale of Alternator.

For Petitioner : Mrs.Lakshmi Sriram For Respondents : Mr.C.Harsha Raj Additional Government Pleader

O R D E R

Mr.C.Harsha Raj, learned Additional Government Pleader accepts notice for the respondent and is armed with instructions to dispose the matter finally

even at this juncture. Hence, by consent of both learned counsel, these Writ Petitions are disposed finally even at the stage of admission.

2. The petitioner seeks a mandamus directing the respondent, i.e., The Assistant Commisioner (ST), Nungambakkam Assessment Circle to consider the rectification petition dated 16.06.2022 filed in terms of Section 84 of the Tamil Nadu Value Added Tax Act, 2006 for the period 2013-14 and dispose the same in accordance with law.

3. Learned Additional Government Pleader would accede to the position that the rectification petition of the petitioner is, indeed, pending. He would also assure the Court that the same would be disposed within any time as fixed by this Court.

4. Accordingly, mandamus is issued to the respondent to hear the petitioner and pass orders on the application within a period of six (6) weeks from today, in accordance with law.

5. This Writ Petition is disposed in the above terms. No costs. 11.10.2022 Sl Index : Yes / No Speaking Order / Non Speaking Order

To The Assistant Commissioner (ST) Nungambakkam Assessment Circle, No.88, Major Ramanathan Salai, Chetpet, Chennai - 600 031.

DR.ANITA SUMANTH,J.

sl 11.10.2022