Madras High CourtWP/33288/2023disposed of

Sevathan Poongodi v. The State Tax Officer

2023-11-27Honourable Mr Justice Krishnan Ramasamy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 27.11.2023

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY and W.M.P.No.33036 of 2023 Sevathan Poongodi ... Petitioner Vs.

The State Tax Officer, Harur Assessment Circle, Harur.

... Respondents 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 petition dated 16.06.2023 filed under Section 161 of TNGST Act, 2017 after affording personal hearing to the petitioner. For Petitioner : Mr.B.Raveendran For Respondent : Ms.Amirta Poonkodi Dinakaran, Government Advocate

ORDER

This writ petition has been filed to direct the respondent to consider the rectification application filed by the petitioner dated 16.06.2023.

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2. Ms.Amirta Poonkodi Dinakaran, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

3. The learned counsel for the petitioner would submit that at the time of e-filing, the petitioner had wrongly claimed the ITC for a sum of Rs.32,18,292/- instead of a sum of Rs.32,182.92. Due to the said inadvertence, the impugned order was passed based on the wrongly entered value and hence, a rectification application was filed by the petitioner. However, the said rectification application was not considered by the respondent. Hence, this writ petition.

4. In reply, the learned counsel appearing for the respondent would fairly submit that the said rectification application dated 16.06.2023 filed by the petitioner will be considered within a period of 2 weeks.

5. Heard the submissions made by the learned counsel for the 2/4

petitioner and the respondent and also perused the materials available on records.

6. In view of the above, this Court directs the respondent to consider the rectification application dated 16.06.2023 filed by the petitioner and dispose of the same in accordance with law within a period of two weeks from the date of receipt of copy of this order.

7. With the above direction, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition is also closed. 27.11.2023 Speaking/Non-speaking order Index : Yes / No nsa To The State Tax Officer, Harur Assessment Circle, Harur.

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KRISHNAN RAMASAMY.J., nsa and W.M.P.No.33036 of 2023 27.11.2023 4/4