Tvl. Paras Granites v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 23.08.2023

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN Tvl.Paras Granites, Rep by its Partner Mr.Parasmal Plot No.19-A, Phase I SIPCOT Industrial Complex, Hosur, Krishnagiri - 635 126 ... Petitioner Vs The Assistant Commissioner Hosur (North - I), Hosur.

... Respondents Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, to direct the respondent herein to consider the rectification application filed on 10.08.2020 and 17.05.2022 under Section 84 of the TNVAT Act, for the year 2013-14 and dispose of the same in accordance with law and not initiate any revenue recovery proceedings till disposal of such rectification application. For Petitioner : Mr.Adithya Reddy For Respondents : Mr.V.Prashanth Kiran, Govt Adv.

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ORDER

This writ petition is disposed of without expressing any opinion on the merits of the case and by directing the respondent to consider and pass orders on the rectification applications filed by the petitioner on 10.08.2020 and 17.05.2022 under Section 84 of the TNVAT Act, 2006 for the assessment year 2013-2014, within period of 6 weeks from the date of receipt of a copy of this order. Needless to state before passing such order the petitioner shall be heard. No costs. 23.08.2023 Index: Yes/ No Internet : Yes/No Speaking/Non-speaking Order tsh To The Assistant Commissioner Hosur (North - I), Hosur.

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C.SARAVANAN,J.

tsh 23.08.2023 3/3