Authority: Madras High Court
Order Date: 15 July 2026
Case Overview
- Petitioners: Malar Agency (GSTIN 33BLQPA4976B1Z7), represented by proprietor K. Alli, filed WP No. 25518 of 2026 and W.M.P.No.27834 of 2026 under Article 226 seeking a writ of certiorari and mandamus to quash the Commercial Tax Officer’s order (Reference No.ZD331025349195K dated 30.10.2025) and to obtain a personal hearing.
- Respondent: The Commercial Tax Officer / State Tax Officer, Villupuram‑II, Assessment Circle No.9A.
- The High Court observed that the impugned order was issued without hearing the petitioner and that the writ petition was filed after the statutory limitation period had expired.
- Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepted notice on behalf of the respondent.
- Learned counsel for the petitioner agreed to remit 25% of the disputed tax demand as a condition for remand; an endorsement to this effect was recorded in the case bundle.
Final Outcome
- The impugned order dated 30.10.2025 is set aside.
- The petitioner must remit 25% of the disputed tax demand within thirty (30) days of receiving a copy of this order.
- Upon receipt of the remittance, the matter is remanded for reconsideration, and a fresh order must be issued within three (3) months from the date of the 25% remittance.
- The writ petition is disposed of on these terms, the connected writ miscellaneous petition is closed, and no order as to costs is made.
Topics: Tax Litigation, Court Order