Pending statutory application justified declining merits review and directing expeditious consideration with interim protection.

A writ challenge to an assessment order under the Tamil Nadu Value Added Tax Act was not examined on merits because the petitioner stated that a Section 84 application had already been filed and was pending. In that situation, the court directed the respondent to consider the application on its own merits within a fixed time, after giving a personal hearing. Coercive recovery was kept in abeyance until disposal of the application, and the directions were made conditional on the application having been filed and remaining pending.

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Issues: Whether the writ petition should be entertained on merits when the petitioner claimed to have already filed an application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, and whether directions should be issued to enable consideration of that application.

Analysis: The writ petition challenged an assessment order for the assessment year 2012-2013. The Court declined to examine the merits of the assessment because the petitioner stated that an application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 had already been filed and was pending. In that situation, the Court considered it appropriate to dispose of the writ petition by protecting the interests of both sides and by directing the respondent to consider the stated application on its own merits within a fixed time, after giving a personal hearing. Interim protection against coercive action was also granted until disposal of the application. The directions were made conditional upon the application actually having been filed and remaining pending.

Conclusion: The writ petition was not entertained on merits and was disposed of with directions to consider the Section 84 application, grant personal hearing, and keep coercive action in abeyance until a decision is taken.

Ratio Decidendi: Where a statutory application is stated to be pending, the writ court may decline to enter into the merits of the assessment and instead direct expeditious consideration of that application with interim protection.

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