M/S. S.S.R. Exports v. The State Tax Officer

W.P.(MD) No.25514 of 2019 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 29.11.2019

CORAM:

THE HONOURABLE MR.JUSTICE M.GOVINDARAJ W.P.(MD) No.25514 of 2019 M/s.S.S.R.Exports, rep.by its Proprietrix A.Shanthi Plot No.41,Grown Nagar, Sangarapuram Panchayat Sakkottai Union Karaikudi-630 307 ... Petitioner vs.

The State Tax Officer, Thiruppathur Assessment Circle Thiruppathur.

... Respondent PRAYER:

Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of mandamus, directing the respondent to consider the representation dated 03.10.2019 within stipulated period as may be fixed by this Court.

For Petitioner :

Mr.S.Karunakar For Respondents :

Mrs.S.Srimathy Special Govt. Pleader

O R D E R

Mrs.S.Srimathy, learned Special Government Pleader takes notice on behalf of the respondent.

2.The writ petition has been filed for issuance of a direction, directing the respondent to consider the representation dated 03.10.2019 within a stipulated period as may be fixed by this Court. 3.According to the petitioner, she is a dealer in exports and she is an assessee under the Tamil Nadu Value Added Tax Act (hereinafter referred as Act). The respondent passed an assessment order dated 31.05.2018. In the order, it is found that the petitioner has not established that the transactions are not liable to be taxed and that the dealer did not produce the entire book before the Assessing Officer, as per the direction. Now, that the petitioner made an application under Section 84 of the Act and produced the documents, which was sought for in the notice dated 24.04.2018. Now that the petitioner seeks a direction for disposal for her representation, by considering the documents. https://hcservices.ecourts.gov.in/hcservices/ 1/2

W.P.(MD) No.25514 of 2019 4.Considering the limited prayer,a direction is given to the respondent to consider the application/representation filed by the petitioner under Section 84 of the Act along with the documents and pass orders, within a period of four weeks from the date of receipt of a copy of this order.

5.Accordingly, this writ petition is disposed of. No costs. Sd/- Assistant Registrar (CS III) // True Copy // / /2020 Sub Assistant Registrar(CS) vs To The State Tax Officer, Thiruppathur Assessment Circle Thiruppathur.

+1 CC to M/s.S.KARUNAKAR, Advocate ( SR-102820[F] dated 29/11/2019 ) +1 CC to M/s.GP ( SR-102973[F] dated 02/12/2019 ) W.P.(MD) No.25514 of 2019 29.11.2019 KK/SAR/07.01.2020/2P-4C/ https://hcservices.ecourts.gov.in/hcservices/ 2/2