Authority: High Court of Judicature at Madras
Order Date: 06-07-2026
Case Overview
- Petitioners: Meena Agencies, represented by proprietor P Deepak, with counsel Ms Vaani Sreekant Iyer.
- Respondent: Deputy State Tax Officer (ST)-2, Krishnagiri, represented by Government Counsel Ms Amirta Poonkodi Dinakaran.
- The writ petitions (WP Nos. 23934 & 23936 of 2026) challenged two tax assessment orders dated 08‑Nov‑2025 (Ref ZD331125126048S) and 18‑Dec‑2025 (Ref ZD331225296294A) for FY 2021‑22, alleging breach of natural justice.
- The court noted that the statutory limitation period for filing appeals had expired.
Final Outcome
- The court accepted the petitioner's offer to pay 25% of the disputed tax demand for each order within thirty days of receipt of the order copy.
- Subject to that payment, the impugned orders are set aside and the matters are remanded to the tax officer for fresh consideration.
- The tax officer must issue fresh orders within three months of receipt of the 25% payment.
- No order as to costs; connected miscellaneous petitions are closed.
Topics: Tax Litigation, Court Order