Tvl.K.Petchi Muthu v. The Assistant Commissioner(St)

W.P.(MD)No.12155, 12158 and 12160 of 2020 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 21.09.2020

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)Nos.12155, 12158 and 12160 of 2020 TVL.K.Petchi Muthu, Works Contractor, No.61/24, Vaigai Vadakarai, Ayyakaran Thottam, Alwarpuram, Madurai.

... Petitioner in all W.Ps.

Vs.

The Assistant Commissioner (ST), K.K.Nagar Assessment Circle, (Previously Known as Tallakulam Assessment Circle) Madurai.

... Respondent in all W.Ps.

Common Prayer: Writ petition is filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the respondent to consider the petitions dated 17.12.2018 filed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, within stipulated period as may be fixed by this Court. For Petitioner in all WPs : Mr.S.Karunakar For Respondent : Mrs.J.padmavathi Devi (in all W.Ps.) Special Government Pleader COMMON ORDER Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondent. 2.The petitioner is an assessee registered with the respondent. In respect of the assessment made for three different assessment years, the petitioner has filed these three petitions for rectification under Section 84 of the TNVAT Act, 2006. The rectification petitions appear to have been filed within time. 3.The learned Special Government Pleader states that the respondent will dispose of these petitions within six weeks from the date of receipt of a copy of this order.

4.Recording the said submission of the respondent, I direct the respondent to dispose of the petition mentioned rectification petition on merits and in accordance with law within the aforesaid period. I make it clear that I have not gone into the merits of the matter. It is open to the authority to pass orders one way or other.

https://hcservices.ecourts.gov.in/hcservices/ 1/2

W.P.(MD)No.12155, 12158 and 12160 of 2020 5.These writ petitions are disposed of accordingly. No costs. Sd/- Assistant Registrar (RECORDS) // True Copy // / /2020 Sub Assistant Registrar(CS) Rmi Note: In view of the present lock down owing to COVID19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned. To The Assistant Commissioner (ST), K.K.Nagar Assessment Circle, (Previously Known as Tallakulam Assessment Circle) Madurai.

+1 CC to SGP ( SR-17748[F] dated 22/09/2020 ) +1 CC to Mr.S. KARUNAKAR, Advocate ( SR-17651[F] dated 22/09/2020 ) W.P.(MD)No.12155, 12158 and 12160 of 2020 21.09.2020 SCR(CO) KM (05.10.2020) 2P 4C https://hcservices.ecourts.gov.in/hcservices/ 2/2