M/S S J M Construction, v. The Project Director Drda

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 10.12.2024 CORAM :

THE HONOURABLE MR. JUSTICE J.SATHYA NARAYANA PRASAD Writ Petition No.36785 of 2024 and W.M.P.No.39699 of 2024 M/s.S.J.M.Construction, Rep. by its Proprietor, S.Jothi, No.13, Muthusamy Nagar (Extn), S.N.Chavady, Kondur Post, Cuddalore - 600 001.

... Petitioner Vs.

1.The Project Director, DRDA, Project Office, Ex.District Board Buildings, Beach Road, Cuddalore - 607 001.

2.The Assistant Commissioner of GST, BSNL CTO Buildings, CSC Ground Floor, Nellikuppam Main Road, Cuddalore - 607 001.

... Respondents Writ Petition filed under Article 226 of Constitution of India, praying for issuance of Writ of Mandamus directing the first respondent for considering the petitioner representation dated 01.09.2024 and to compute the GST payable properly and remit to the petitioner account so that to enable Page No.1 of 5

payment of GST as per the SCN No.24/2023-GST-AC-CUD, dated 22.12.2023.

For Petitioner Mr.M.Velmurugan For Respondent 1 : Mr.Balathandayutham, Special Government Pleader For Respondent 2 :

Mr.A.P.Srinivasan, Standing Counsel

O R D E R

This writ petition has been filed to direct the respondents to consider the petitioner's representation dated 01.09.2024.

2. At the outset, learned Special Government Pleader appearing for the respondents would submit that the representation of the petitioner dated 01.09.2024 would be considered by the first respondent and orders passed within a period of eight weeks from the date of receipt of a copy of this order and the same was agreed by the learned counsel for the petitioner.

3. In view of the above, taking into consideration the facts and circumstances of the case and the limited relief sought for in this writ Page No.2 of 5

petition, there shall be a direction to the first respondent to consider the petitioner's representation dated 01.09.2024, on its own merits and pass appropriate orders in accordance with law, after affording reasonable opportunity of hearing to the petitioner and any other interested persons/stake holders, within a period of eight (8) weeks from the date of receipt of a copy of this order. It is made clear that this Court has not expressed any views with regard to the merits of the representation, the concerned respondent shall consider the representation on its own merits and in accordance with law. In the meantime, the second respondent shall not take any coercive action against the petitioner, till the disposal of the representation by the first respondent.

4. With the above directions, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed. 10.12.2024 (vm) Index Yes/No Speaking Order Yes/No Page No.3 of 5

Yes/No J.SATHYA NARAYANA PRASAD,J.

vm To:

1.The Project Director, DRDA, Project Office, Ex.District Board Buildings, Beach Road, Cuddalore - 607 001.

2.The Assistant Commissioner of GST, BSNL CTO Buildings, CSC Ground Floor, Nellikuppam Main Road, Cuddalore - 607 001.

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