Authority: High Court of Judicature at Madras
Order Date: 10-09-2026
Case Overview
- Petition: Sri Murugan Traders (proprietor Ramagoundar Chinnathambi) filed Writ Petition No. 35004 of 2026 (and WMP Nos. 38735 & 38738) under Article 226 seeking certiorari and quashal of the State Tax Officer (FAC) Krishnagiri‑I Assessment Circle’s order dated 27‑12‑2025 (Ref. No. ZD331225412872M) relating to FY 2021‑22, alleging breach of natural justice.
- Respondent: State Tax Officer (FAC) Krishnagiri‑I Assessment Circle, represented by Special Government Pleader (Tax) Ms. G. Dhana Madhri.
- The Court observed that the statutory limitation period for filing an appeal against the impugned order had expired.
- The petitioner, through counsel Mr. Raghunandan Sriram, agreed to remit 25 % of the disputed tax demand as a condition for the Court to remand the matter.
Order
- The impugned order dated 27‑12‑2025 is set aside.
- The matter is remanded to the respondent for fresh consideration, provided the petitioner pays the agreed 25 % of the disputed tax demand within thirty (30) days of receipt of this order.
- Upon receipt of the 25 % remittance, the respondent must issue a fresh order within five (5) months.
- No order as to costs was made, and all connected miscellaneous petitions are closed.
Final Outcome
- The tax assessment order is vacated pending remand; the petitioner must deposit the stipulated 25 % amount to trigger re‑consideration, after which a new order will be rendered within the prescribed five‑month period.
Topics: Tax Litigation, Court Order