Tvl.Kanisk Cotton Industries, v. The Assistant Commissioner (Ct),

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29.11.2019

CORAM

THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABU W.P.No.33511 of 2019 Tvl.Kanisk Cotton Industries Represented by its Proprietor K.Rukkumangathan No.2/880, Gandhiji 4th Street, S.R.Nagar (South), Mangalam Road, Tirupur - 641 687.

...Petitioner

vs.

The Assistant Commissioner (CT) Central-II Assessment Circle Tirupur-1.

...Respondent

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the respondent to pass order on the representation dated 11.07.2019 seeking order afresh under Section 84 of the TNVAT Act, 2006, and reminder letter dated 29.08.2019. For Petitioner :

Mr.R.Senniappan For Respondent :

Mr.V.Haribabu Additional Government Pleader

O R D E R

Mr.V.Haribabu, learned Additional Government Pleader takes notice for the respondents. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself.

2. The petitioner seeks for a mandamus directing the respondent to pass orders on the application filed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, dated 11.07.2019, followed by a reminder letter dated 29.08.2019.

3. It is seen that being aggrieved against the order of assessment passed relevant to the assessment year 2014-2015, the petitioner seems to have filed the above application under Section 84 of the TNVAT Act. The grievance of the petitioner is that the said application has not been considered by the respondent so far.

4. Therefore, this Court, at this stage, is not expressing any view on the merits of the claim made by the petitioner in the said application, as it is for the respondent to consider and decide the same. Since the prayer https://hcservices.ecourts.gov.in/hcservices/

sought for in this writ petition is for disposal of the said application, this Writ Petition is disposed of, only with a direction to the respondent to consider the application dated 11.07.2019 filed by the petitioner 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. Till an order is passed by the respondent, no coercive action shall be taken against the petitioner. No costs.

Sd/- Assistant Registrar(CS) //True Copy// Sub Assistant Registrar mk To The Assistant Commissioner (CT) Central-II Assessment Circle Tirupur-1.

+1 cc to Spl Government Pleader(Taxes) Sr.No. 100484 +1cc to Mr.R.Senniappan , Advocate SR.No. 99711 W.P.No.33511 of 2019 A.SK(20/12/2019) https://hcservices.ecourts.gov.in/hcservices/