Tvl.S.S.Natarajan And Co., v. The Assistant Commissioner (State Tax),

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21.11.2019

CORAM

THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABU W.P.Nos.32686, 32690, 32691, 32692 & 32694 of 2019 Tvl.S.S.Natarajan and Co., No.6, Telephone Nagar Moolapalayam Erode - 638 002 Represented by its Managing Partner S.S.Natarajan ... Petitioner in all W.P.s vs.

The Assistant Commissioner (State Tax) Erode (Rural) Erode.

... Respondent in all W.P.s Writ Petitions filed under Article 226 of the Constitution of India praying to issue Writ of Mandamus, directing the respondent to consider the applications dated 12.12.2018,12.12.2018, 12.12.2018, 23.11.2018 and 07.11.2019 respectively preferred by the petitioner.

For Petitioner in all W.P.s :

Ms.D.Naveena For Respondents in all W.P.s :

Mr.V.Haribabu Additional Government Pleader C O M M O N O R D E R Mr.V.Haribabu, learned Additional Government Pleader takes notice for the respondents. By consent of both the parties, the main writ petitions are taken up for final disposal at the admission stage itself.

2. These writ petitions are filed seeking for mandamus directing the respondent to consider the rectification petitions filed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, individually for the assessment years 2012-2013 to 20162017.

3. It is stated that those rectification petitions filed on 12.12.2018, 23.11.2018 and 07.11.2019 are not considered so far. https://hcservices.ecourts.gov.in/hcservices/

4. This Court, at this stage, is not expressing any view on the merits of the claim made by the petitioner in the said rectification petitions, as it is for the respondent to consider and decide the same. Since the limited prayer sought for in these writ petitions is for disposal of those rectification petitions, these Writ petitions are disposed of, without expressing any view on the merits of the claim made by the petitioner, only with a direction to the respondent to consider those rectification petitions and pass orders on the same on merits and in accordance with law, within a period of four weeks from the date of receipt of a copy of this order. No costs. s/d- Assistant Registrar(CS-III) True Copy Sub-Assistant Registrar mk To The Assistant Commissioner (State Tax) Erode (Rural), Erode.

+1 CC to The Spl. Govt. Pleader sr 97788 +1 CC to Mr.S. Durairaj, Advocate sr 96827.

W.P.Nos.32686, 32690, 32691, 32692 & 32694 of 2019 RSI(CO) SP(11/12/2019) https://hcservices.ecourts.gov.in/hcservices/