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2026 Supreme(Online)(Mad) 24650

IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN, J
Tvl.Wood N Craft Rep. By its Proprietor Subramaniam Gowthami – Appellant
Versus
State Tax Officer – I Big Bazaar Street Circle Coimbatore – Respondent



Advocates:
For the Appellants/Petitioners: Mr.Raghunandhan Sriram
For the Respondents:Ms.Anitha Poonkodi Dinakaran Government Advocate

Writ of Mandamus directed for expeditious disposal of rectification application under TNVAT Act.

Headnote:The writ petition seeks a Writ of Mandamus for expeditious consideration of a rectification application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. The petitioner filed the application on 17.02.2025 and received by the respondent on 19.02.2025 in relation to an order dated 02.09.2020, amended on 25.05.2022. The Court directed the Respondent to consider the application on merits after affording the petitioner the opportunity to be heard, without any order as to costs.

Table of Content
1. writ of mandamus for rectification application (Para 2 , 3 , 4 , 5)

O R D E R

Ms.Anitha Poonkodi Dinakaran, learned Government Advocate, accepts notice for the respondent.

2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

3. The writ petition has been filed for issuance of a Writ of Mandamus directing the Respondent to expeditiously dispose of the rectification application filed by the petitioner on 17.02.2025 and received by the Respondent on 19.02.2025 under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 [hereinafter referred to as “TNVAT Act” for the sake of brevity] against the Respondent’s order dated

02.09.2020, as amended by order dated 25.05.2022.

4. The learned Government Advocate submits that the petitioner’s representation / application dated 17.02.2025 will be considered and disposed of on merits.

5. Recording the submission made by the learned Government Advocate for the Respondent, the writ petition stands disposed of, with a direction to the Respondent to pass orders under Section 84 of the TNVAT Act, after affording an opportunity of hearing to the petitioner, as expeditiously as possible. It is needless to state that the petitioner shall be heard before passing final orders. There shall be no order as to costs.

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