Timely disposal of rectification petition under VAT law directed within three weeks after receipt of the order.

A writ petition concerning a rectification request under the Tamil Nadu Value Added Tax Act, 2006 was confined to a direction for timely disposal of the petition filed in the context of deemed assessment. The respondent stated that the rectification petition would be decided within three weeks, and the court disposed of the writ petition by directing disposal of the rectification petition within three weeks from receipt of the order.

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Issues: Whether the respondent should be directed to dispose of the petitioner's rectification petition filed under the Tamil Nadu Value Added Tax Act, 2006 within a fixed time.

Analysis: The writ petition arose from a request for consideration of a rectification petition said to have been filed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 in the context of deemed assessment under Section 22(2) of that Act. The prayer was restricted to a direction for disposal of the rectification petition within a time frame. The respondent stated that the rectification petition would be disposed of within three weeks from receipt of the order.

Conclusion: The writ petition was disposed of with a direction to the respondent to dispose of the rectification petition within three weeks from receipt of a copy of the order.

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