Omega Power Builders v. The State Tax Officer

2025:MHC:2922

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17-12-2025

CORAM

THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MRS.JUSTICE K. GOVINDARAJAN THILAKAVADI and CMP No.31726 of 2025 Omega Power Builders Rep By Its Proprietor Muthusamy Sethubaskaran, Plot No.5, Near Ayyan Kulam, Indira Nagar Phase I, Paruthipattu, Avadi, Chennai-600 071 GSTIN -33ABGPS1774A1ZX ..Appellant(s) Vs The State Tax Officer Office Of The Commercial Tax Officer, Avadi Assessment Circle, Wall Tax Road, Chennai-600 003 ..Respondent(s) Prayer: Appeal filed under Clause 15 of the Letters Patent to allow the writ appeal by set aside the order passed by the Hon'ble Court in WP No.29031 of 2025 dated 07.08.2025 in the circumstances of the case and thus render justice. For Appellant(s):

Mr. S. Rajasekar

For Respondent(s):

Mr. C. Harsharaj, SGP

JUDGMENT

(Judgment of the Court was delivered by Dr.Anita Sumanth J.) Mr.C.Harsha Raj, learned Special Government Pleader accepts notice for the respondent.

2. Even without going into the merits of the matter, learned counsel for the appellant says that the appellant will pay the entire tax within a period of four (4) weeks from date of receipt of a copy of this order, without reference to any legal contention and in such circumstances, learned Special Government Pleader does not object to the filing of the appeal within a period of four (4) weeks thereafter, i.e., from date of payment of entire tax.

3. Since both parties accede to this course of action, recording the same, this Writ Appeal and the connected Miscellaneous Petition are closed. No costs. (A.S.M.,J.) (K.G.T.,J.) 17-12-2025 Index: Yes/No Speaking order SL

DR.ANITA SUMANTH, J.

AND K.GOVINDARAJAN THILAKAVADI, J.

SL 17-12-2025

To The State Tax Officer Office Of The Commercial Tax Officer, Avadi Assessment Circle, Wall Tax Road, Chennai-600 003