Authority: Madras High Court, Bench of Justice Senthilkumaar Ramamoorthy
Order Date: 07-07-2026
Case Overview
- Petitioner: Kalpana, Proprietor of Vinayaga Engineering Works, Chennai.
- Respondent: Assistant Commissioner (st) Sholinganallur Assessment Circle, Commercial Taxes and Registration Department, Chennai.
- Writ petition (WP No. 24304 of 2026) filed under Article 226 seeking certiorari to quash order reference No. ZD331225383413K dated 24-12-2025.
- Ground: petitioner allegedly denied reasonable opportunity to contest tax demand; order issued without hearing; petition filed after limitation period.
- Counsel for petitioner (Mr. K. Chandrasekaran) agreed to remit 25% of disputed tax demand as condition for remand; Government Counsel (Tax) Mr. R. Sethu Prabakaran accepted notice on behalf of respondent.
Final Outcome
- The impugned order dated 24-12-2025 is set aside.
- The matter is remanded to the respondent for reconsideration, provided the petitioner remits 25% of the disputed tax demand within thirty (30) days of receiving a copy of this order.
- Upon receipt of the stipulated remittance, a fresh order must be issued within three (3) months.
- Subject to fulfilment of the condition, the previously raised bank attachment shall stand.
- The writ petition is disposed of on these terms; connected miscellaneous writ petitions are closed; no order as to costs.
Topics: Taxation, Court Proceedings