Tvl G G Misser And Co v. The State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 16.05.2025

CORAM:

THE HON'BLE MR.JUSTICE G. R. SWAMINATHAN and W.M.P.Nos.20528, 20529, 20531 & 20533 of 2025 Tvl.G.G.Misser & Co represented by its Partner Inder Kumar Misser No.9, Somasoundara Mudali Street, George Town, Chennai - 600 001.

...

Petitioner versus 1.The State Tax Officer, Mannady Assessment Circle, Integrated Commercial Taxes Building, No.32, Elephant Gate Bridge Road, Room No.206, 2nd Floor, Chennai - 600 003.

2.Bank of India, Represented by its Branch Manager, Chennai Main Branch, No.9, Errabalu Chetty Street, Parrys Corner, Chennai - 600 001.

...

Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records of the first respondent impugned order dated 19.07.2023 issued by the respondent in 1/4

33AAEFG4127C1Z1/2021-2022, vide DRC 07 Ref No.ZD330723078957T, and to quash the same.

For Petitioner :

Mr.J.Poojesh For Respondents :

Mr.K.Vasanthamala Government Advocate (T) [R1]

O R D E R

Heard both sides.

2. The petitioner suffered an adverse order on ex parte basis on 19.07.2023. The petitioner states that the Assessing Officer has recovered more than 70% of the disputed tax amount.

3. In this view of the matter, the impugned order dated 19.07.2023 is set aside. The matter is remitted back to the file of the first respondent. The petitioner shall appear before the first respondent on 10.06.2025 at 04.00pm. The first respondent shall hear the petitioner, peruse the materials on record and pass an order afresh as per law.

4. The writ petition is allowed accordingly. The Bank attachment imposed on the petitioner shall stand lifted forthwith. The second 2/4

respondent will raise the attachment on production of certified copy of this order. No costs. Consequently, the connected miscellaneous petitions are closed.

16.05.2025 Speaking order / Non-speaking order Index : Yes / No : Yes / No gpa Note to Office: Issue order copy on 20.05.2025 To

1. The State Tax Officer, Mannady Assessment Circle, Integrated Commercial Taxes Building, No.32, Elephant Gate Bridge Road, Room No.206, 2nd Floor, Chennai - 600 003.

2.Bank of India, represented by its Branch Manager, Chennai Main Branch, No.9, Errabalu Chetty Street, Parrys Corner, Chennai - 600 001.

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G. R. SWAMINATHAN , J.

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