Tvl.Nimm Exports, Rep.By Its v. The Joint Commissioner(Cs)(Fac

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated : 10.11.2017 CORAM :

THE HONOURABLE MR.JUSTICE P.D.AUDIKESAVALU W.P(MD)No.19671 of 2017 Tvl.NIMM Exports, Rep. by its Proprietrix: N.Vijayarani, 10/125, South Street, Thevaram - 625 530.

... Petitioner vs.

1.The Joint Commissioner (CS) (FAC), Office of the Additional Chief Secretary and Commissioner of Commercial Taxes, Chepauk, Chennai - 600 005.

2.The Assistant Commissioner (CT) (FAC), Bodinayakanur.

3.The Deputy Commercial Tax Officer, Lowercamp Check Post.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Mandamus, directing the respondents herein to release the lock and permit the petitioner to generate 'C' Declaration Forms through online immediately.

For Petitioner : Mr.A.Chandrasekaran For Respondents : Mr.R.Karthikeyan Additional Government Pleader

ORDER

This writ petition has been filed for a direction to the respondents herein to release the lock and permit the petitioner to generate 'C' Declaration Forms through online immediately. 2.Heard Mr.A.Chandrasekaran, learned counsel appearing for the petitioner and Mr.R.Karthikeyan, learned Additional Government Pleader who takes notice for the respondents. By consent of both parties, this Writ Petition is taken up for final disposal at the stage of admission itself.

3.Before filing the writ petition, the petitioner has made a representation on 30.08.2017 to the Assistant Commissioner (CT), the second respondent, seeking the aforesaid relief, which has not yet been disposed of.

4.Learned Additional Government Pleader for Tax Cases submits that the said representation is still pending with the second respondent and the same would be considered on merits and appropriate orders will be passed in the matter. 5.It is further represented by the learned counsel for the petitioner that the website for online VAT transactions are now not operational and the whole process is carried out manually and it would be suffice if the required forms are submitted and processed manually.

6.Having regard to the above said submissions, though the petitioner has sought for larger relief, this Court, without expressing any view on the correctness or entitlement of the claim made, directs that the second respondent shall consider the representation dated 30.08.2017, made by the petitioner and pass reasoned orders on merits and in accordance with law and communicate such decision to the petitioner and file a report of such compliance before the Registrar (Judicial), Madurai Bench of Madras High Court, Madurai on or before 31.12.2017. 7.Accordingly, this Writ Petition is disposed of with the aforesaid direction. No costs.

Sd/- Assistant Registrar(AS) /True Copy/ Sub Assistant Registrar To 1.The Joint Commissioner (CS) (FAC), Office of the Additional Chief Secretary and Commissioner of Commercial Taxes, Chepauk, Chennai - 600 005.

2.The Assistant Commissioner (CT) (FAC), Bodinayakanur.

3.The Deputy Commercial Tax Officer, Lowercamp Check Post.

Copy to The Registrar (Judicial), Madurai Bench of Madras High Court, Madurai.

+1cc to Mr.A.Chandrasekaran, Advocate Sr.No.86606 +1cc to Spl.Government Pleader Sr.No.86872 SJ VB/GT/SAR4/22/11/2017/3P/7C order in W.P(MD)No.19671 of 2017 10.11.2017