M/S. R.R Agencies v. The Assistant Commissioner St
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-09-2025
CORAM
THE HONOURABLE MR JUSTICE C. SARAVANAN AND WMP NO. 40551 OF 2025,WMP NO. 40552 OF 2025
1. M/s. R.R Agencies Rep by its Proprietor, Mr.R.Ravichandran No.B -79A, Alagesan Nagar Chengalpattu 603 001.
Petitioner(s) Vs
1. The Assistant Commissioner ST Chengalpattu Assessment circle, No.
16A 1st Floor 1st main road, Anna Nagar Chengalpattu 603 001 Respondent(s) WMP No. 40551 of 2025
1. M/s. R.R Agencies Rep by its Proprietor, Mr.R.Ravichandran No.B -79A, Alagesan Nagar Chengalpattu 603 001.
Petitioner(s) Vs
1. The Assistant Commissioner ST Chengalpattu Assessment circle, No.
16A 1st Floor 1st main road, Anna Nagar Chengalpattu 603 001 Respondent(s) WMP No. 40552 of 2025
1. M/s. R.R Agencies Rep by its Proprietor, Mr.R.Ravichandran No.B -79A, Alagesan Nagar Chengalpattu 603 001.
Petitioner(s) Vs
1. The Assistant Commissioner ST Chengalpattu Assessment circle, No.
16A 1st Floor 1st main road, Anna Nagar Chengalpattu 603 001 Respondent(s) PRAYER call for the records of the first respondent in TIN- 33831602560 /2016-2017
dated 28.06.2024 and quash the same and further direct the respondent to pass orders in the representation filed on 22.08.2025 in accordance with law after conducting an enquiry as mandated under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and pass WMP No. 40551 of 2025 PRAYER pleased TO DISPENSE WITH the production of the original impugned Order of the 1st respondent in TIN 33831602560 /2016-2017 dated 28.06.2024 WMP No. 40552 of 2025 PRAYER pleased TO STAY all further proceedings pursuant to impugned order of the 1st respondent in TIN 33831602560 /2016-2017 dated 28.06.2024 pending disposal of the writ petition For Petitioner(s):
V.Sundareswaran V.V.Ramesh G.Aniesh J.Sunil Kumar P.Arumugam For Respondent:
Mrs. P. Selvi Government Advocate
ORDER
Mrs.P.Selvi, learned Government Advocate takes notice for the Respondents.
2. This Writ Petition is being disposed of at the time of admission after hearing the learned counsel for the Petitioner and learned Government Advocate
for the Respondents.
3. The petitioner is said to have suffered adverse orders in the hands of the first respondent vide order dated 28.06.2024. The petitioner has filed an application for rectification of the aforesaid order before the first respondent under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 on 22.08.2025.
4. Although the learned counsel for the respondent would submit that there is no scope for directing the 1st respondent to dispose of the aforesaid application filed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, I am of the view that there can be no impediment to direct the first respondent to pass orders on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (4) months thereafter.
5. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 26-09-2025
Index:Yes/No Speaking/Non-speaking order Internet:Yes ab
To 1.The Assistant Commissioner ST Chengalpattu Assessment circle, No.
16A 1st Floor 1st main road, Anna Nagar Chengalpattu 603 001 WMP No. 40551 of 2025 To 1.The Assistant Commissioner ST Chengalpattu Assessment circle, No.
16A 1st Floor 1st main road, Anna Nagar Chengalpattu 603 001 WMP No. 40552 of 2025 To 1.The Assistant Commissioner ST Chengalpattu Assessment circle, No.
16A 1st Floor 1st main road, Anna Nagar Chengalpattu 603 001
C.SARAVANAN J.
ab AND WMP NO. 40551 OF 2025,WMP NO.
40552 OF 2025 26-09-2025