Heard Mr.N.Inbarajan, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent.
2.Though this writ petition is filed challenging the order of assessment dated 07.02.2017, the learned counsel appearing for the petitioners submitted that they have filed an application under section 84 of the TN VAT Act, 2006 sent by the registered post on 16.03.2017 and therefore, the respondent may be directed to consider the said application and pass orders on the same.
3.Learned Government Advocate appearing for the respondent submits that if any such application is filed, the same will be considered and appropriate orders will be passed on merits and in accordance with law.
4.Considering the above stated facts and circumstances and the submissions made by the learned counsels appearing on either side, this writ petition is disposed of only by directing the respondent to consider the application filed by the petitioner under section 84 of the above said Act and pass orders on the same on merits and in accordance with law, after giving due opportunity of hearing to the petitioner. Such exercise shall be done by the respondent within a period of four weeks from the date of receipt of a copy of this order. Till an order is passed under section 84 of the said Act, the respondent is directed not to take any coercive steps against the petitioner. No costs. The connected miscellaneous petition is closed.
05.04.2017 Speaking/Non Speaking Index : Yes / No vri To The Commercial Tax Officer, Ganapathy Assessment Circle, Coimbatore.
K.RAVICHANDRABAABU, J., vri W.P.No.6277/2017 05.04.2017 http://www.judis.nic.in