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ANITA SUMANTH
Shiva Steels, Rep. by its Proprietor G. Sivakumar Kiradoo, Chennai – Appellant
Versus
Assistant Commissioner (ST), Chennai – Respondent
JUDGMENT
(Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified mandamus, calling for the records of the impugned proceedings of the respondent in TIN: 33161102457/2012-13 dated 19.08.2021 and quash the same and direct the respondents to refund Rs.2,59,994/- which was illegally collected from the bank and then pass further orders as this Court may deem fit and proper in the facts and circumstances of the case.)
1. Mr.V.Prashanth Kiran, learned Government Advocate accepts notice for the respondent and is armed with instructions to proceed with the matter finally even at the stage of admission. Hence, by consent of both learned counsel, this Writ Petition is disposed finally even at the stage of admission.
2. The challenge in this matter is to an assessment framed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act'). Though the assessment is dated 18.08.2021, there appears to be no dispute on the position that the order has been received by the petitioner on 23.03.2022 after a request was made by the petitioner pursuant to recovery proceedings that had been initiated. Hence, this Writ Petition is not hi
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