M/S Karthick Industries 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.20646 & 20647 of 2025 M/s.Karthick Industries, represented by its Proprietor, Malliah Mariappan, No.1159, Rajagoyi 7th Cross Street, Gandhi Nagar, Pammathukulam Post, Red Hills, Chennai.

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Petitioner versus The State Tax Officer, Cholavaram Assessment Circle, Integrated Commercial Taxes Buildings, R.No.108, No.32, Elephant Gate Bridge Road, Vepery, Chennai - 600 003.

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Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records pertaining to the impugned order dated 29.04.2024 passed by the respondent against the petitioner's firm vide GSTIN-33AGMPM5882G1Z2 for the Assessment Year 2018-2019 and quash the same as illegal, arbitrary and against the principles of natural justice.

For Petitioner :

Mr.K.M.Malarmannan 1/4

For Respondent :

Mr.K.Vasanthamala Government Advocate (T)

O R D E R

Heard both sides.

2. The petitioner had suffered an ex parte order dated 29.04.2024. Challenging the same, the present writ petition has been filed.

3. Today, when the matter was taken up, the learned counsel for the petitioner undertook to pay 25% of the disputed tax amount. Upon payment of the same, the Bank attachment shall be lifted immediately. The impugned order also will thereafter stand set aside. The matter is remitted back to the file of the respondent for consideration. The petitioner shall appear before the respondent on 30.06.2025 at 04.00pm. The respondent will hear the petitioner and peruse the materials on record and pass an order on merits and in accordance with law. If the petitioner fails to abide by the undertaking given before me, the benefit of this order will not be available to the petitioner.

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The writ petition is allowed accordingly. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed. 16.05.2025 Speaking order / Non-speaking order Index : Yes / No : Yes / No gpa To The State Tax Officer, Cholavaram Assessment Circle, Integrated Commercial Taxes Buildings, R.No.108, No.32, Elephant Gate Bridge Road, Vepery, Chennai - 600 003.

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G. R. SWAMINATHAN , J.

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