Tvl.B.K.Baalaa And Co v. The Superintendent Of Central Tax And Central Excise

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 01.09.2023

CORAM

THE HONOURABLE MRS.JUSTICE S.SRIMATHY W.P.(MD)No.21418 of 2023 Tvl.B.K.Baalaa & Co.

... Petitioner Vs.

The Superintendent of Central Tax and Central Excise, Kovilpatti Range, Kovilpatti.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ Mandamus, directing the respondent to accept the revised returns filed by the Petitioner, vide letter, dated 22.05.2023. For Petitioner : Mr.R.L.Dhilipan Pandian For Respondent : Mr.R.Nandakumar, Senior Standing Counsel Assisted by M/s.S.Ragaventhreee, Junior Standing Counsel 1/4

ORDER

This writ petition is filed for Writ of Mandamus directing the respondent to accept the revised returns filed by the Petitioner, vide letter, dated 22.05.2023.

2. Heard the parties appearing on either side. With their consent, the writ petition is taken up for final disposal at the admission stage itself.

3. This Court without going into the merits of the case, directing the respondent to consider the revised returns filed by the Petitioner, vide letter, dated 22.05.2023, if it is otherwise in order, if permissible as per Provisions of Law and pass orders, within a period of Four weeks from the date of receipt of a copy of the order.

2/4

4. In view of the above, this Writ Petition is allowed. There shall be no order as to costs.

01.09.2023 NCC : Yes/No Index : Yes / No Internet : Yes/ No ksa To The Superintendent of Central Tax and Central Excise, Kovilpatti Range, Kovilpatti.

3/4

S.SRIMATHY, J.

ksa W.P.(MD)No.21418 of 2023 01.09.2023 4/4