M/S. Rathi Traders v. The State Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 08.09.2022

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P(MD)No.15605 of 2022 M/s.Rathi Traders, Represented by its Proprietor, N.Perumal, 1/260, North Street, Nathathu Patty, Sattur, Virudhunagar District.

... Petitioner Vs.

The State Tax Officer, Sattur-I, Sattur.

...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 consider the representation, dated 11.04.2022 and verify the C Form and F Form declarations already filed by the petitioner. For Petitioner : Mr.N.Sudalaimuthu For Respondent : Mr.P.Subbaraj Special Government Pleader 1/4

ORDER

This writ petition has been filed praying for a writ of Mandamus to direct the respondent to consider the representation, dated 11.04.2022 and verify the C Form and F Form declarations filed by the petitioner.

2. It is submitted by the learned counsel for the petitioner that the petitioner was engaged in rubber trade business in the name and style of M/s.Rathi Traders bearing TNGST No.5782402 and CST No.502331 and TIN No.33455782402 under the erstwhile Tamil Nadu Value Added Tax Act. The petitioner was forced to close the business during the period 2010-2011. The petitioner submits that the assessment orders were made for the period 2003-2004 to 2010-2011 under the CST Act raising huge demands. The assessment orders were stated to have not been furnished to the petitioner. The petitioner would submit that he had collected the C and F declaration Forms from his purchaser and filed the same before the respondent and requested the respondent to accept the declaration forms so filed and extend concessional rate of tax vide representation dated 11.04.2022.

3. It is submitted by the learned Special Government Pleader for the respondent that the representation of the petitioner, dated 11.04.2022 is still 2/4

pending for consideration before the respondent. It is also submitted that the said representation would be disposed of within a period of three months.

4. Recording the same, the writ petition stands closed with the direction to the respondent to dispose of the representation of the petitioner, dated 11.04.2022 in accordance with law within a period of three weeks from the date of receipt of copy of this order. No costs. Consequently, connected miscellaneous petition is closed.

08.09.2022 Index : Yes / No Internet : Yes/ No sn To The Joint Commissioner, Hindu Religious and Charitable Endowments Department, Thanjavur, Thanjavur District.

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MOHAMMED SHAFFIQ, J.

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