Authority: High Court of Judicature at Madras
Order Date: 06-07-2026
Case Overview
- Petitioner: M/s. Sri Selvaganapathy Industries, represented by proprietor Srinivasan Dhasarathan, Chennai.
- Respondent: Deputy Commercial Tax Officer, Vangaram, Poonamallee, Kancheepuram, Tamil Nadu.
- Writ petition WP No.23964 of 2026 (along with WMP Nos.26034 & 26036) filed under Article 226 seeking certiorari to obtain records of order dated 24‑Oct‑2025 (Reference No. ZD331025257056P) and to quash that order, also requesting condonation of delay in filing statutory appeal.
- The impugned order was alleged to breach principles of natural justice; limitation period for appeal had expired.
Final Outcome
- The Court accepted notice for the respondent.
- The petitioner's counsel agreed to remit 25 % of the disputed tax demand as a condition for remand; this agreement was endorsed in the record.
- Subject to payment of the 25 % within thirty days of receipt of the Court’s order, the order dated 24‑Oct‑2025 is set aside and the matter is remanded to the Deputy Commercial Tax Officer for fresh consideration.
- The Deputy Commercial Tax Officer must issue a fresh order within three months of receipt of the 25 % payment.
- The writ petition is disposed of on these terms; connected miscellaneous petitions are closed; no order as to costs.
Topics: Tax Litigation, Court Order