Authority: High Court of Judicature at Madras
Order Date: 15-06-2026
Case Overview
- Petitioners: Emerald Agencies, represented by proprietrix Velu Anandhi, filed WP No. 21308 of 2026 and WMP Nos. 23061, 23063 seeking certiorari to call for records and quash the Commercial Tax Officer’s assessment order dated 26‑12‑2025 (Reference No. ZD331225402334Y, GSTIN 33AZWPA1796N1ZP/2021‑2022).
- Respondent: Commercial Tax Officer, Thiruvottiyur Assessment Circle.
- Grounds: Alleged breach of natural justice principles and expiry of limitation period for filing an appeal.
- Counsel: petitioner represented by Mr. Saravanan G; respondent represented by Mr. L. Gokulraj, Government Counsel (Tax).
Final Outcome
- The Court held that the limitation period for filing an appeal had expired.
- The petitioner agreed to remit 25 % of the disputed tax demand; the Court endorsed this agreement.
- Subject to payment of the 25 % within thirty days of receipt of the order, the impugned assessment order is set aside and the matter remanded for reconsideration.
- A fresh order shall be issued within three months from the date of remittance of the 25 % payment.
- The bank attachment on the petitioner will remain standing pending fulfillment of the payment condition.
- No order as to costs; all connected miscellaneous petitions are closed.
Topics: Taxation, Judicial Review