TMI Blog2018 (2) TMI 1540X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Taxes, but, he was not impleaded as a respondent - Held that: - the Court directed the Commissioner of Commercial Taxes to consider the representation given by the petitioner/Association and pass orders on merits and in accordance with law within a period of four weeks after affording an opportunity of personal hearing to the authorised representative of the petitioner/Association. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... batch of writ petitions for issuance of Writ of Mandamus for a direction upon the Secretary to Government, Highways and Minor ports Department Secretariat, Chennai to consider their representations dated 05. 07. 2017, 10. 07. 2017, 11. 07. 2017 28. 08. 2017 and 11. 09. 2017 by making the payment of 12% GST in addition to the value of the work done for all the contracts. 2. The Court noted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent to respond them and give a reply. The Court ordered that the appropriate person, who would be in a position to reply is that the Commissioner of Commercial Taxes, because all the other authorities are Department of Highways and National Highways, etc., who will be not in a position to specifically address the issue pointed out by the petitioners. 4. Learned Government Advocate place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter, however, the court took note of the G. O. Ms. No. 264 dated 15. 09. 2017, and gave liberty to the Commissioner of Commercial Taxes to pass an order on merits and in accordance with law. 7. If according to the Commissioner, he had nothing to do the matter, nothing prevented him to contend so. In fact, that was an observation made by the Court in more than two places in the order. Thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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