Authority: High Court of Judicature at Madras

Order Date: 15-06-2026

Case Overview

  • Petitioner: M/s Balaji Traders, represented by sole proprietor Mrs. Sathya, Kallakurichi.
  • Respondents: 1) Commercial Tax Officer, Kallakurichi; 2) State Tax Officer, Assistant Commissioner (ST), Kallakurichi; 3) Deputy Commissioner (ST), Kallakurichi; 4) Principal Commissioner, CGST & Central Excise, Chennai.
  • Petition filed under Article 226 seeking certiorari and mandamus to quash assessment order dated 23‑Oct‑2025 (Order No.33FZKPS2391EZ4/2021‑22) issued by Respondent 2, alleging arbitrariness and violation of natural justice.
  • Court observed that the limitation period for filing an appeal had expired. Petitioner's counsel agreed to pay 25 % of the disputed tax demand; an endorsement recorded in the bundle.

Final Outcome

  • Subject to petitioner remitting 25 % of the disputed tax demand within thirty days of receiving a copy of this order, the impugned assessment order is set aside.
  • The matter is remanded to Respondent 1 for fresh consideration; a new order must be issued within three months of receipt of the 25 % payment.
  • No order as to costs; all connected miscellaneous petitions are closed.

Topics: Tax Assessment, Judicial Relief