Authority: Madras High Court

Order Date: 15-07-2026

Case Overview

  • Petition: M/s. SSG Enterprises (proprietor Thiru Dhanasekar) filed WP No. 25575 of 2026 and W.M.P.Nos.27909 & 27913 of 2026 under Article 226, seeking certiorari and mandamus to quash Commercial Tax Officer Tiruppur’s order No. ZD330625239072M dated 23‑06‑2025 and to obtain a personal hearing.
  • Respondent: Commercial Tax Officer, Tiruppur, Tamil Nadu.
  • Ground: Order issued without hearing; petition filed after statutory limitation period.
  • Counsel: Petition represented by Mr. Prince Simon; Respondent represented by Mr. R. Sethu Prabakaran, Government Counsel (Tax).
  • Observation: Court noted lack of hearing and procedural lapse; however, petitioner consented to remit 25 % of the disputed tax demand as a condition for remand.

Final Outcome

  • The impugned order dated 23‑06‑2025 is set aside.
  • The matter is remanded for fresh consideration, provided the petitioner remits 25 % of the disputed tax demand within thirty (30) days of receiving a copy of this order.
  • Upon receipt of the remittance, a fresh order must be issued within three (3) months.
  • No order as to costs.

Topics: Taxation, Judicial Review