Authority: High Court of Judicature at Madras
Order Date: 08-07-2026
Case Overview
- Petitioner: Cloud Trade, represented by proprietor S. Fayaz Ahamed, 99/49 Broadway, Chennai‑600108.
- Respondent: Assistant Commissioner (ST), Muthialpet assessment circle, block no.32, room no.318, Elephant Gate Bridge Road, Chennai‑600003.
- Petition filed under Article 226 of the Constitution seeking certiorari and mandamus to obtain records of demand order Reference No. ZD331225423450X dated 29‑12‑2025 and to quash it, alleging breach of natural justice and denial of personal hearing.
- Government Counsel (Tax) Ms. Amirta Poonkodi Dinakaran entered appearance for the respondent.
- Court noted that the limitation period for filing an appeal had expired.
- Petitioner, on instruction, agreed to pay 25 % of the disputed tax demand as a condition for remand; endorsement recorded in the bundle.
Final Outcome
- The order dated 29‑12‑2025 is set aside.
- Matter remanded for fresh consideration, provided petitioner pays 25 % of the disputed tax demand within thirty days of receipt of the court order.
- A fresh order must be issued within three months from the date of such remittance.
- The writ petition and the connected miscellaneous petition are disposed; no order as to costs.
Topics: Taxation, Judicial Review