Vijalakshmi Store v. The Deputy State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29-05-2026

CORAM

THE HON'BLE MR JUSTICE G. R. SWAMINATHAN WP No. 20707 of 2026 and W.M.P. Nos. 22309 & 22310 of 2026 Vijalakshmi Store Rep by its Proprietor Ramesh Kumar 1/136, Sirumangalam, Kallakurichi, Viluppuram - 606204.

..Petitioner(s) Vs The Deputy State Tax Officer Kallakurichi Assessment circle, No. 103/5 Nepal Street, Kallakurichi 606 204 ..Respondent(s) PRAYER: Writ petition filed under Article 226 of the Constitution of India to call for records relating to the Order passed by the Respondent dated 29.12.2025 with Ref. No. ZD3312254331303 pertaining to the Financial Year 2021-22 and quash the same.

For Petitioner(s):

Adithya Reddy Vaani Sreekant Iyer Raghunandan Sriram Pranav Devaraj Dhanesh For Respondent(s):

Ms.Amrita Poongodi Dinakaran, Government Counsel.

ORDER

Heard both sides.

2.

The petitioner had suffered the impugned order at the hands of the respondent. It is an ex parte order. The petitioner states that since notice was served only through on-line portal, the petitioner was not aware of the same. 3.

The learned Government counsel appearing for the respondent submits that in similar matters, reliefs were granted by directing the assessee to deposit 25% of the disputed tax amount.

4.

The petitioner states that they will deposit 25% of the disputed tax amount through electronic cash ledger within a period of thirty days from the date of receipt of a copy of this order. Upon such compliance, the attachment effected on the petitioner's bank account shall be raised forthwith. The impugned order shall stand quashed. The petitioner shall thereafter reply to the show cause notice within a period of thirty days from the date of receipt of a copy of this order. The respondent shall provide an opportunity of personal hearing to the petitioner and pass final order within a period of two months thereafter. If the petitioner fails to deposit and offer his reply to the show cause notice within the aforesaid period, the benefit of this order would stand automatically recalled and the order impugned in the writ petition can very well be enforced.

5.

This writ petition is disposed of accordingly. No costs. Connected miscellaneous petitions are closed.

29-05-2026 Index: Yes/No Speaking/Non-speaking order AY/NSD To The Deputy State Tax Officer Kallakurichi Assessment circle, No. 103/5 Nepal Street, Kallakurichi 606 204

G.R.SWAMINATHAN, J.

AY WP No. 20707 of 2026 and W.M.P. Nos. 22309 & 22310 of 2026 29-05-2026