M/S.Sri Mahalakshmi Construction v. The State Tax Officer 1 Data Analytics

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 29.01.2025

CORAM

THE HONOURABLE MR.JUSTICE K.KUMARESH BABU M/s.Sri Mahalakshmi Construction, Represented by its Managing Partner, B.Siva Sithi Vinayagam GSTIN 33ABBFS9581N1ZJ

...Petitioner

Vs The State Tax Officer-1, Data Analytics, Office of the Joint Commissioner (ST), Intelligence, Madurai Division, Commercial Taxes Buildings, Madurai.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Mandamus, directing the respondent to pass assessment order afresh by considering the Rectification application dated 09.12.2024 filed by the petitioner under Section 161 of the TNGST Act, 2017.

For Petitioner : Mr.S.Karunakar For Respondent : Mr.J.K.Jayaselan Government Advocate 1/4

O R D E R

Heard Mr.S.Karunakar, learned counsel for the petitioner, and Mr.J.K.Jayaselan, learned Government Advocate, for the respondent.

2. The prayer sought for in the writ petition is to consider the petitioner's rectification application dated 09.12.2024 which is also evidenced by the web portal receipt of the respondent.

3. Considering the fact that the petitioner has made rectification application dated 09.12.2024, there shall be a direction to the respondent to dispose of the said rectification application, within a period of twelve weeks from the date of receipt of a copy of this order.

4. With the above direction, this Writ Petition is disposed of. There shall be no order as to costs.

29.01.2025 NCC:yes/no Index:yes/no Internet:yes/no Nsr 2/4

To:

The State Tax Officer-1, Data Analytics, Office of the Joint Commissioner (ST), Intelligence, Madurai Division, Commercial Taxes Buildings, Madurai.

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K.KUMARESH BABU , J.

Nsr 29.01.2025 4/4