IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos.9188 and 9190 of 2026 M/s.Agro Needs Represented by its partner Mr.P.Muthusamy, No.6/272, Kaalipettai, Pappireddipatti 635 302 ..Petitioner(s)

Vs

1. The State Tax Officer Harur Assessment Circle Harur.

2. The Branch Manager Federal Bank, St. Johns Matriculation Higher Secondary School Campus, Convent Road, Alagapuram, Salem-636 016.

..Respondent(s)

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, direction to the first Respondent who passed the Assessment Order dated 08.09.2021/2015-16 under the Tamil Nadu Value Added Tax Act, 2006, to consider and pass orders on the Petitioners Rectification Petitions dated 23.10.2022 and followed by reminders dated 9.11.22, 27.12.2022, 29.3.2023 and 11.12.2025 and pass such further or other orders as this Honble Court may deem fit and proper in the facts and circumstances of the case and render justice.

For Petitioner(s): Mr.Rajkumar P For Respondent(s): Mr.C.Harsharaj, Special Government Pleader, for R1

ORDER

Mr.C.Harsharaj, learned Special Government Pleader takes notice for the

1^st Respondent.

2. This Writ Petition is disposed of at the stage of admission itself, with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the 1^st Respondent.

3. The Petitioner has filed this Writ Petition seeking issuance of a Writ of Mandamus to direct the 1^st respondent to consider and dispose of the petitioner’s application for rectification of the order dated 09.09.2021.

4. The petitioner has also filed an application dated 23.10.2022 under Section 84(1) of the Tamil Nadu Value Added Tax Act, 2006. It is stated that the petitioner has sent reminders on 09.11.2022, 27.12.2022, 29.03.2023, and a final reminder on 11.12.2025. It is further stated that, as against the demand confirmed by order dated 09.09.2021, the petitioner has paid a sum of Rs.75,000/-.

5. The learned counsel for the 1^st respondent, however, is unable to confirm the same. Considering the fact that the application has been pending since 23.10.2022, there shall be a direction to the 1^st respondent to consider and pass orders on the petitioner’s application as expeditiously as possible, preferably within a period of two months from the date of receipt of a copy of this order.

6. It is made clear that, in order to facilitate early disposal, the petitioner shall furnish a copy of the aforesaid application dated 23.10.2022 to the 1^st respondent.

7. This Writ Petition is disposed of with the above observations. No costs.

Consequently, connected Writ Miscellaneous Petitions are closed.

09-03-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No GBI To

1. The State Tax Officer Harur Assessment Circle Harur.

2. The Branch Manager Federal BankSt. Johns Matriculation Higher Secondary School Campus Convent Road, Alagapuram Salem 636016.

C.SARAVANAN, J.

GBI

09-03-2026