Tvl Siruvani Water Supply Engg Co v. The Assistant Commissioner (St)(Fact)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 22.11.2024 Coram THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.Nos.37535 & 37536 of 2024 Tvl.Siruvani Water Supply Engg. Co., (GSTIN:33AECPP4204R1ZC), represented by its Proprietor, Mr.P.Ponnusamy, Ram Nagar, Coimbatore.
...Petitioner
Vs.
The Assistant Commissioner (ST) (FAC), Ramnagar Assessment Circle, Coimbatore - 18.
... Respondent Prayer: This Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the respondent's order dated 18.07.2024 in GSTIN : 33AECPP4204R1ZC/2019-20 and quash the same. For Petitioner : Mr.Adithya Reddy For Respondent : Mr.C.Harsha Raj Additional Government Pleader 1/4
ORDER
Though the present writ petition is filed challenging the impugned order dated 18.07.2024, at the time of admission the learned counsel appearing for the petitioner would submit that a rectification application under Section 161 of the TNGST Act 2017/ CGST Act 2017 has been filed on 12.10.2024 and the same has not been disposed of as yet, the learned counsel for the petitioner would thus submit that he would confine his prayer to disposal of rectification petition within a specific time frame that may be fixed by this Court.
2. Mr.C.Harsha Raj, learned Additional Government Pleader, takes notice for the Respondent and would submit that the rectification application filed by the petitioner dated 12.10.2024 has been received by the respondent. He would further submit that the rectification application would be disposed of within a period of 4 weeks from the date of receipt of a copy of this order.
3. In view of the same, the Respondent is directed to dispose of the rectification application dated 12.10.2024, after providing the petitioner an opportunity of hearing, within a period of 4 weeks from the date of receipt of a 2/4
copy of this order.
4. Accordingly, the writ petition stands disposed of. No costs. Consequently, the connected miscellaneous petitions are closed. 22.11.2024 Speaking/Non-speaking order Index : Yes / No jd To The Assistant Commissioner (ST) (FAC), Ramnagar Assessment Circle, Coimbatore - 18.
3/4
MOHAMMED SHAFFIQ, J.
jd 22.11.2024 4/4