Authority: Madras High Court, Bench of Hon'ble Mr Justice Senthilkumaar Ramamoorthy
Order Date: 15-07-2026
Case Overview
- Petition: WP No. 25474 of 2026 and W.M.P.Nos.27770 & 27771 of 2026 filed by M/s Raj Pipe Industries (proprietor Arockiaraj, Secretariat Colony, Adambakkam Main Road, Adambakkam, Chennai, Tamil Nadu – 600088) under Article 226 of the Constitution of India, seeking a writ of certiorari to quash the Commercial Tax Officer’s order dated 31.08.2024 (Reference No. ZD3308243095593) and to condone the delay in filing the statutory appeal.
- Respondent: The Commercial Tax Officer, Nanganallur South III, Chennai South, Tamil Nadu.
- Counsel for Petitioner: Mr. Prince Simon.
- Counsel for Respondent: Ms. G. Dhana Madhri, Government Counsel (Tax).
- The Court observed that the impugned order was issued without hearing the petitioner and that the writ petition was filed after the limitation period had expired.
- Learned counsel for the petitioner agreed to remit fifty percent (50%) of the disputed tax demand as a condition for remand; an endorsement to that effect was made on the case bundle.
Final Outcome
- The order dated 31.08.2024 is set aside.
- The matter is remanded for reconsideration, subject to the petitioner remitting 50% of the disputed tax demand within thirty (30) days of receipt of a copy of this order.
- A fresh order shall be issued within three (3) months from the date of such remittance.
- The writ petition is disposed of on the above terms; consequently, connected writ miscellaneous petitions are closed. No order as to costs.
Topics: Tax Litigation, Court Order